- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2019)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 01/04/2019.
There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 106ZA.
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[F1106ZA—(1) A taxable person who—
(a)was entitled to attribute his input tax to taxable supplies under regulation 105A(1)(b) or regulation 106(1)(b) in his immediately preceding longer period, and
(b)does not expect to incur more than £1,000,000 input tax in his current longer period,
may treat input tax incurred in each prescribed accounting period within his current longer period as attributable to taxable supplies, provided that he does so for all of the prescribed accounting periods that fall within that longer period.
(2) For the purposes of this regulation in relation to a taxable person, “immediately preceding longer period” means the longer period applicable to that person which ends immediately before the longer period in which the prescribed accounting period in respect of which he is making the attribution under paragraph (1) above falls.]
Textual Amendments
F1Reg. 106ZA inserted (1.4.2010) by The Value Added Tax (Amendment) Regulations 2010 (S.I. 2010/559), regs. 1, 8
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