Related Commentary  Related Cases

115(1)  Where in a subsequent interval applicable to a capital item, the extent to which it is used in making taxable supplies increases from the extent to which it was so used or to be used at the time that the original entitlement to deduction of the input tax was determined, the owner may deduct for that subsequent interval an amount calculated as follows–

(a)where the capital item falls within regulation 114(3)(b)

the total input tax on the capital item  × the adjustment percentage;
5

(b)where the capital item falls within regulation 114(3)(a)

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