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There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 102ZA.
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[F1102ZA.—(1) A taxable person who is required to make an apportionment under section 24(5) of the Act in relation to goods or services which are used or are to be used partly for business purposes and partly for other purposes may effect that apportionment using a method provided for in regulation 102(1).U.K.
(2) Where the taxable person referred to in paragraph (1) is not a fully taxable person, the method used shall be the only method used to calculate that person’s deductible input tax.
(3) Where a person who was a fully taxable person at the time when the method was approved subsequently incurs exempt input tax, regulation 102B shall apply from the date on which that person first incurs such exempt input tax.
(4) Where a person effects the apportionment referred to in paragraph (1) using a method provided for in regulation 102(1)—
(a)regulations 102(1A) to (17) and 102A to 102C shall apply;
(b)regulations 105A, 106 and 106ZA shall not apply; and
(c)for the purposes of defining a longer period and determining an adjustment of attribution under regulation 107, “exempt input tax” shall include non-business VAT.
(5) In this regulation, a fully taxable person is a person who, disregarding paragraph (4)(c), has not incurred any exempt input tax in that person’s current or immediately preceding (if any) tax year or registration period.]
Textual Amendments
F1Reg. 102ZA inserted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 6
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