6. In regulation 115—
(a)in each of paragraphs (1) and (2) for “in the first interval applicable to it” there shall be substituted “or to be used at the time that the original entitlement to deduction of the input tax was determined”; and
(b)in paragraph (5)—
(i)before the definition of “the total input tax on the capital item” there shall be inserted ““the original entitlement to deduction” means the entitlement to deduction determined in accordance with Part XIV of these Regulations;”; and
(ii)in the definition of “the adjustment percentage” for “is used (or is regarded as being used) in making taxable supplies in the first interval applicable to it” there shall be substituted “was used or to be used for the making of taxable supplies at the time the original entitlement to deduction of the input tax was determined”.