Schedule 10, Part 1, paragraph 21(14)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of sub-paragraph (13)(a), any order under section 5(3)(c) that would otherwise have the effect that the acquisition in question is to be treated as neither a supply of goods nor a supply of services is to be disregarded.
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Source: legislation.gov.uk · retrieved 2026-07-28