Amendment of the Value Added Tax Regulations 19955
In paragraph (1A) of regulation 102 (input tax and partial exemption: use of other methods)—
a
after sub-paragraph (b), omit “and”;
b
after sub-paragraph (c) insert—
d
may be based on sectors provided that the method reflects the use made of the goods and services in the business and each sector reflects—
i
the use made of the goods and services in that sector,
ii
the structure of the business, and
iii
the type of activity undertaken by that sector, and
e
must exclude the value of supplies made from an establishment situated outside the United Kingdom where the method is not based on sectors.