介绍性文本1.本条例可引称为增值税。2.1995年增值税条例修订如下。3.对于第99（1）（a）条，替换为—（a）“免税进项税”是指进项税。对于第106条，替换为—（1）根据第106A条，其中相关进项税-5。在第106条之后插入—（1）本条例在第107A条适用的情况下适用。6.在第107（2）条之后，插入—（3）但在注册人的情况下。7.在第107条之后，插入以下条例—（1）本条例在应税人已签署的情况下适用

Introductory Text1.These Regulations may be cited as the Value Added Tax.2.The Value Added Tax Regulations 1995 are amended as follows.3.For regulation 99(1)(a) substitute— (a) “exempt input tax” means input.4.For regulation 106 substitute— (1) Subject to regulation 106A, where relevant input tax—5.After regulation 106 insert— (1) This regulation applies where regulation 107A applies.6.After regulation 107(2) insert— (3) But where a registered person.7.After regulation 107 insert the following regulations— (1) This regulation applies where a taxable person has made.SignatureExplanatory Note