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The Value Added Tax (Amendment) (No.3) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 1614
- Regulation 13
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13. Regulation 116 shall be amended as follows—
(a)in paragraph (1)—
(i)after the words “regulation 115(3)” there shall be inserted “and (3B)”; and
(ii)after the words “paragraphs (2)” there shall be inserted “, (A2)”; and
(b)after paragraph (1) there shall be inserted—
“(A2) Subject to paragraph (2) below, the attribution of the total input tax on a capital item for subsequent intervals determined in accordance with regulation 114(5A) above shall be determined by such method as is agreed with the Commissioners.”.
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