Schedule 10, Part 1, paragraph 12(6)

If a supply is made by a person other than the person who made the grant giving rise to it— the person making the supply is treated for the purposes of this paragraph as the person who made the grant giving rise to it, and the grant is treated for the purposes of this paragraph as made at the time when that person made the first supply arising from the grant.

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Source: legislation.gov.uk · retrieved 2026-07-28