25 Definitions and longer periods

26 Disallowance of input tax

27 Disallowance of input tax relating to motor car

28 De minimis rule

29 Attribution of input tax to taxable supplies

30 Use of other methods

31 Attribution of input tax to foreign and bonded warehouse supplies

32 Attribution of input tax on self-supplies

33 Treatment of input tax attributable to exempt supplies as being attributable to taxable supplies

34 Non-applicability to certain businesses

35 Non-applicability where other exempt supplies made

36 Adjustment of attribution

37 Adjustment of input tax deducted

38 Adjustment of input tax incurred

39 Exceptional claims for tax relief

40 Input tax for local shopping and other land