Schedule 10, Part 1, paragraph 6(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The recipient is a relevant intermediary if— the recipient intends to dispose of the relevant interest to another person, and that other person gives the recipient a certificate stating that the other person has the relevant conversion intention or the relevant disposal intention.
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Source: legislation.gov.uk · retrieved 2026-07-28