Part 2Amendment of secondary legislation relating to value added tax

Part 14 (input tax and partial exemption)I156

In regulation 101 M1 (attribution of input tax to taxable supplies) after sub-paragraph (3)(f) insert—

g

where a removal of goods is treated as a taxable supply by virtue of paragraph 31B(1) of Schedule 9ZB M2 to the Act, the value of that supply.