exempt input taxmeans— (a) input tax, or a proportion of input tax, which is attributable to exempt supplies in accordance with the method used under regulation 30 or approved or directed under regulation 31, as the case may be;
exempt suppliesincludes supplies outside the United Kingdom which would be exempt if made in the United Kingdom, other than supplies within sub-paragraph (b) below;
taxable suppliesincludes the supplies referred to in regulation 32 above. 2 Where— a regulation 35 or 36 above applies;