9. In regulation 107(1) (adjustment of attribution)—
(a)at the beginning, insert “Subject to regulation 105A(1)(b),”,
(b)after “in accordance with a method”, insert “or treated an amount of input tax as attributable to taxable supplies under regulation 105A(1)(a) or regulation 106ZA(1)”,
(c)in sub-paragraph (a), for “subparagraphs (b), (c) and (d) below” substitute “sub-paragraphs (b), (c), (d) and (da) below”,
(d)after sub-paragraph (d), insert—
“(da)shall, where he has treated an amount of input tax as attributable to taxable supplies under regulation 105A(1)(a) or regulation 106ZA(1), determine for the longer period the amount of input tax that is attributable to taxable supplies in accordance with sub-paragraphs (a) to (d) above as appropriate,”.