Schedule 9, Part II, Group 15, item 3
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The supply, by a person acting as agent for a disclosed principal, of services consisting of— the effecting of a supply falling within item 1 or 2 that is made by or to his principal, or attempting to effect a supply falling within item 1 or 2 that is intended to be made by or to his principal but is not in fact made.
← 2 · All articles · 1 →
Source: legislation.gov.uk · retrieved 2026-07-28