Introductory Text1.Citation and commencement2.The Value Added Tax Regulations 1995 are amended as follows.3.Claims for input tax4.Correction of errors5.Adjustments in the course of business6.Flat-rate scheme for small businesses7.In regulation 55M (withdrawal from the scheme) after paragraph (3).8.Input tax: exceptional claims for VAT relief9.Input tax adjustments: capital items10.Bad debt reliefSignatureExplanatory Note