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The Value Added Tax (General) (Amendment) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 645
- Regulation 5
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5. For paragraph (1) of regulation 37E there shall be substituted the following:
“(1) Subject to regulation 37D(3) and paragraphs (2) and (3) below, for the purposes of this Part, an attribution of the total input tax on the capital item shall be determined for each subsequent interval applicable to it in accordance with the method used under Part V for that interval and the proportion of the input tax thereby determined to be attributable to taxable supplies shall be treated as being the extent to which the capital item is used in making taxable supplies in that subsequent interval.”.
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