Schedule 10B, paragraph 9

This paragraph applies where— a voucher is issued or transferred by an agent who acts in their own name, and the paragraph 3 supply is a supply of services to which section 47(3) would apply (apart from this paragraph). Section 47(3) does not apply. The paragraph 3 supply is treated as both a supply to the agent and a supply by the agent.

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