The Value Added Tax Regulations 1995 No. 2518

PART XIV U.K. INPUT TAX AND PARTIAL EXEMPTION

Attribution of input tax on self-supplies U.K.

104.  Where under or by virtue of any provision of the Act a person makes a supply to himself, the input tax on that supply shall not be allowable as attributable to that supply.

Commencement Information

I1 Reg. 104 in force at 20.10.1995, see reg. 1