http://www.legislation.gov.uk/uksi/2011/1071/contents/made

The Value Added Tax (Input Tax) (Amendment) Order 2011

VAT

Business rates

en

King's Printer of Acts of Parliament

2017-07-19

VALUE ADDED TAX

The Value Added Tax (Input Tax) Order 1992 (S.I. 1992/3222) (“the 1992 Order”) restricts recovery of Value Added Tax (“VAT”) charged on certain goods and services. Article 5 of that Order restricts recovery of tax charged on any goods or services used for the purposes of business entertainment. This Order amends the 1992 Order.