Schedule 9, Part II, Group 5, item 5
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The provision of intermediary services in relation to any transaction comprised in item 1, 2, 3, 4 or 6 (whether or not any such transaction is finally concluded) by a person acting in an intermediary capacity.
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Source: legislation.gov.uk · retrieved 2026-07-28