Schedule 6, Part 2, paragraph 8A(1)

This paragraph applies where— a supply (“the intra-group supply”) made by a member of a group (“the supplier”) to another member of the group is, by virtue of section 43(2A), excluded from the supplies disregarded under section 43(1)(a), and the representative member of the group satisfies the Commissioners as to the value of each bought-in supply.

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