- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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The Value Added Tax Regulations 1995
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- Offerynnau Statudol y Deyrnas Unedig
- 1995 No. 2518
- PART 27
- Regulation 223
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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[F1Scheme participants who are also taxable persons: disapplication of paragraph 17(1)U.K.
223.—(1) Paragraph 17(1) of Schedule 3BA to the Act is not to apply in the case of an input tax obligation.
(2) In this regulation “input tax obligation” means an obligation imposed on a taxable person relating to a claim to deduction under section 25(2) of the Act or to payment of a VAT credit.]
Textual Amendments
F1Pt. 27 inserted (1.1.2015) by The Value Added Tax (Amendment) (No.3) Regulations 2014 (S.I. 2014/2430), regs. 1(3), 11
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