介绍性文本1.引用、生效和生效2.增值税条例19953的修订。资本项目进项税扣除额的调整第114（3B）条（调整期）—（a）为“第37（5）款”；（5）为第115（5）条（调整方法），“第37（3）段”替换为“签字”解释性说明

Introductory Text1.Citation, commencement and effect2.Amendment of the Value Added Tax Regulations 19953.Adjustments to the deduction of input tax on capital items4.In regulation 114(3B) (period of adjustment)— (a) for “paragraph 37(5)”.5.In regulation 115(5) (method of adjustment), for “paragraph 37(3)” substitute.SignatureExplanatory Note