Related Commentary  Related Cases

102(1)  Subject to paragraphs (2) and (9) below and regulations 103, 103A, 103B, 105A and 106ZA, the Commissioners may approve or direct the use by a taxable person of a method other than that specified in regulation 101.

102(1A)  A method approved or directed under paragraph (1) above–

(a)shall be in writing,

(b)may attribute input tax which would otherwise fall to be attributed under regulation 103 provided that, where it attributes any such input tax, it shall attribute it all,

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