The Value Added Tax (Amendment) (No. 4) Regulations 1999

6.  For regulation 99(1)(a) there shall be substituted—

• ““exempt input tax” means—

  (i)

  input tax or a proportion of input tax, which is attributable to exempt supplies in accordance with the method used under regulation 101, or a method approved or directed to be used under regulation 102 as the case may be, and

  (ii)

  input tax, or a proportion of input tax, which is attributable to exempt supplies of a description falling within regulation 103A, but not any input tax allowable under that regulation, and

  (iii)

  input tax, or a proportion of input tax, which is attributable to supplies outside the United Kingdom which would be exempt if made in the United Kingdom, not being supplies specified in an order under section 26(2)(c) of the Act, according to the extent to which the goods or services on which the input tax was incurred are used or to be used in making such supplies or in accordance with a method approved or directed to be used under regulation 102, as the case may be;”.