918. Meanings of 'output tax' and 'input tax'.

In relation to a taxable person1, 'input tax' consists of:

  1.  

    (1)     VAT on the supply to him of any goods or services2;

  2.  

    (2)     VAT on the acquisition by him from another member state of any goods3; and

  3.  

    (3)     VAT paid or payable by him on the importation of any goods from a place outside the member states4,

provided, in each case, that the goods or services are used, or are to be used, for the purpose of any business5 carried on or to be carried on by him6.

Where goods or services which have been supplied to a taxable person, goods