Input tax and partial exemption5
In regulation 99 (interpretation of Part XIV and longer periods) after paragraph (1) insert—
1A
In this Part “non-business VAT” has the meaning given in section 24(5)(b) of the Act6.
In regulation 99 (interpretation of Part XIV and longer periods) after paragraph (1) insert—
1A
In this Part “non-business VAT” has the meaning given in section 24(5)(b) of the Act6.