The Value Added Tax (Amendment) Regulations 2010
1These Regulations may be cited as the Value Added Tax...
2The Value Added Tax Regulations 1995 are amended as follows....
3In regulation 25A(12) (making of returns)— (a) in sub-paragraph (a)...
4In regulation 101(1) (attribution of input tax to taxable supplies),...
5In regulation 102(1) (use of other methods), for “and 103B”...
6Immediately before regulation 106, insert— (1) Subject to regulation 106ZA(1), where, in relation to a...
7In regulation 106(1) (treatment of input tax attributable to exempt...
8After regulation 106, insert— (1) A taxable person who— (a) was entitled to attribute...
9In regulation 107(1) (adjustment of attribution)— (a) at the beginning,...

2010 No. 559

Value Added Tax

The Value Added Tax (Amendment) Regulations 2010

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs1, in exercise of the powers conferred by sections 25(1) and 26(1), (3) and (4) of, and paragraph 2(1) of Schedule 11 to, the Value Added Tax Act 19942, section 132 of the Finance Act 19993 and section 135 of the Finance Act 20024 make the following Regulations: