4 Amendment of the Value Added Tax Regulations 1995
In regulation 101 (input tax and partial exemption: attribution of input tax to taxable supplies)—
(a) in paragraph (3)—
(i) after sub-paragraph (d), omit “and”, and
(ii) after sub-paragraph (e), insert—

“, and
(f) the value of supplies made from an establishment situated outside the United Kingdom.”

;
(b) in paragraph (8) omit sub-paragraph (b) and the preceding “; or”.