5. 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.”.