The Value Added Tax (Amendment) (No. 4) Regulations 2010
These Regulations, which come into force in accordance with regulation 1, amend Parts 11 (time of supply and time of acquisition), 14 (input tax and partial exemption), 15 (adjustments to the deduction of input tax on capital items) and 15A (goods used for non-business purposes during their economic life) of the Value Added Tax Regulations 1995 (S.I. 1995/2518).