Interpretation of Part XIV and longer periodsU.K.
100. Nothing in this Part shall be construed as allowing a taxable person to deduct the whole or any part of VAT on the importation or acquisition by him of goods or the supply to him of goods or services where those goods or services are not used or to be used by him in making supplies in the course or furtherance of a business carried on by him.
Commencement Information
I1Reg. 100 in force at 20.10.1995, see reg. 1