Citation and commencement9
In regulation 107B—
a
in paragraph (1)—
i
at the beginning insert “Other than where input tax falls to be attributed under regulation 101(8) or regulation 107(1)(b) or (c),”,
ii
for “regulation 107(1)(a)” substitute “regulation 107(1)(a) or (d)”, and
b
in paragraph (2)(b)—
i
for “regulation 107(1)(c)” substitute “regulation 107(1)(g)”,
ii
after “longer period” insert “or the return for the last prescribed accounting period in the longer period if applicable”.