Value Added Tax Regulations 1995 (S.I. 1995/2518)
This section has no associated Explanatory Memorandum
21. In regulation 115 (method of adjustment), in paragraph (5)(b)(1), for “paragraph 1(5) or 6(1) of Schedule 10 to the Act,” substitute “paragraph 37(3) of Schedule 10 to the Act, or paragraph 6(1) of that Schedule as it stood before being rewritten by article 2 of the Value Added Tax (Buildings and Land) Order 2008,”.
(1)
Regulation 115(5) was amended by S.I. 1997/1614 and 1999/599.