Related Commentary  Related Cases

101(1)  Subject to regulations 102, 103A, 105A and 106ZA the amount of input tax which a taxable person shall be entitled to deduct provisionally shall be that amount which is attributable to taxable supplies in accordance with this regulation.

101(2)  Subject to paragraph (8) below and regulation 107(1)(g)(ii), in respect of each prescribed accounting period–

(a)goods imported or acquired by and goods or services supplied to, the taxable person in the period shall be identified,

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