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The Value Added Tax (Amendment) (No. 4) Regulations 2010
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- 2010 No. 3022
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3.Water, gas or any form of power, heat, refrigeration or ventilation
4.In the heading to regulation 87 after “refrigeration” insert “or...
6.After regulation 102 (use of other methods), insert— (1) A taxable person who is required to make an...
7.In regulation 107 (adjustment of attribution) in paragraph (1)(e) between...
10.Adjustments to the deduction of input tax on capital items
11.For regulation 113 (capital items to which this Part applies)...
12.In regulation 114 (period of adjustment) for paragraphs (3) and...
13.In regulation 115 (method of adjustment)— (a) in paragraph (1)(a),...
14.In regulation 116 (ascertainment of taxable use of a capital...
15.Goods used for non-business purposes during their economic life
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