PART 3CONSEQUENTIAL AMENDMENTS TO SECONDARY LEGISLATION COMING INTO FORCE ON 6TH APRIL 2008

The Value Added Tax Regulations 1995 (S.I. 1995/2518)

Input tax and partial exemption: adjustment of attribution45

In regulation 107E(2)17 for “section 259 of the Companies Act 1985” substitute “section 1161 of the Companies Act 2006”.