Amendment of the Value Added Tax Regulations 19954
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”.