Treatment of input tax attributable to exempt supplies as being attributable to taxable suppliesU.K.
F1105. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Reg. 105 omitted (with effect in accordance with reg. 1(3)(4) of the amending S.I.) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 1999 (S.I. 1999/599), regs. 1(1), 4
Commencement Information
I1Reg. 105 in force at 20.10.1995, see reg. 1