介绍性文本1.引用、生效和生效2.对19953年增值税条例的修订。水、气体或任何形式的动力、热量、制冷或通风4.在第87条标题中的“制冷”后插入“或5.进项税和部分免税6.在第102条（使用其他方法）后插入—（1）应税在第110条第8款之间的第（1）（e）款第107条（归属调整）中，在第111条（增值税减免的例外索赔）第（4）款后插入-9.10.对第113条（本部分适用的资本项目）的资本项目的进项税扣减进行调整的人第114条（调整期）第（3）款和第13款第115条（调整方法）-（a）款第（1）（a）款第14条第116条（确定资本的应纳税用途）第15条非商业用途货物在其经济寿命期内的使用

Introductory Text1.Citation, commencement and effect2.Amendment of the Value Added Tax Regulations 19953.Water, gas or any form of power, heat, refrigeration or ventilation4.In the heading to regulation 87 after “refrigeration” insert “or.5.Input tax and partial exemption6.After regulation 102 (use of other methods), insert— (1) A taxable person who is required to make an.7.In regulation 107 (adjustment of attribution) in paragraph (1)(e) between.8.In regulation 110, after paragraph (4) insert—9.In regulation 111 (exceptional claims for VAT relief)—10.Adjustments to the deduction of input tax on capital items11.For regulation 113 (capital items to which this Part applies).12.In regulation 114 (period of adjustment) for paragraphs (3) and.13.In regulation 115 (method of adjustment)— (a) in paragraph (1)(a),.14.In regulation 116 (ascertainment of taxable use of a capital.15.Goods used for non-business purposes during their economic lifeSignatureExplanatory Note