Provision is made for an adjustment to the attribution of input tax to taxable and exempt supplies and to the business and non-business use in the case of substantial amounts of input tax incurred on certain types of capital item1. This method of adjustment is usually referred to as 'the capital goods scheme'.
The capital items to which the scheme applies are land, a building or part of a building, a civil engineering work or part of a civil engineering work, a computer or an item of computer equipment, an aircraft, a ship, boat or other vessel
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