The Value Added Tax (Amendment) (No. 4) Regulations 2010
VAT
Civil engineering
en
King's Printer of Acts of Parliament
2016-06-21
VALUE ADDED TAX
These Regulations, which come into force in accordance with regulation 1, amend Parts 11 (time of supply and time of acquisition), 14 (input tax and partial exemption), 15 (adjustments to the deduction of input tax on capital items) and 15A (goods used for non-business purposes during their economic life) of the Value Added Tax Regulations 1995 (S.I. 1995/2518).
Water, gas or any form of power, heat, refrigeration or ventilation4
In the heading to regulation 87 after “refrigeration” insert “or other cooling,”.