Introductory Text1.Citation, commencement and effect2.(1) Regulations 4, 5 and 6 have effect as follows—.3.Amendment of the Value Added Tax Regulations 19954.In regulation 101 (input tax and partial exemption: attribution of.5.In paragraph (1A) of regulation 102 (input tax and partial.6.In regulation 103 (input tax and partial exemption: attribution of.SignatureExplanatory Note