Input tax and partial exemption
This section has no associated Explanatory Memorandum
8. In regulation 110, after paragraph (4) insert—
“(5) In regulations 108 and 109 a reference to—
(a)“exempt supplies” includes a reference to non-business activities that give rise to an amount of non-business VAT;
(b)a method which a taxable person is required to use includes a reference to an apportionment which a taxable person is required to make under section 24(5) of the Act.”.