The Value Added Tax (Amendment) (No. 4) Regulations 2010
1Citation, commencement and effect
2Amendment of the Value Added Tax Regulations 1995
3Water, gas or any form of power, heat, refrigeration or ventilation
4In the heading to regulation 87 after “refrigeration” insert “or...
5Input tax and partial exemption
6After regulation 102 (use of other methods), insert— (1) A taxable person who is required to make an...
7In regulation 107 (adjustment of attribution) in paragraph (1)(e) between...
8In regulation 110, after paragraph (4) insert—
9In regulation 111 (exceptional claims for VAT relief)—
10Adjustments to the deduction of input tax on capital items
11For regulation 113 (capital items to which this Part applies)...
12In regulation 114 (period of adjustment) for paragraphs (3) and...
13In regulation 115 (method of adjustment)— (a) in paragraph (1)(a),...
14In regulation 116 (ascertainment of taxable use of a capital...
15Goods used for non-business purposes during their economic life

2010 No. 3022

Value Added Tax

The Value Added Tax (Amendment) (No. 4) Regulations 2010

Made

Laid before the House of Commons

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty’s Revenue and Customs1 make the following Regulations in exercise of the powers conferred by sections 6(14)2, 24(6), 24(6A)3, 25(1) and 26 of the Value Added Tax Act 19944.