Schedule 9A, paragraph 1(1)

Subject to paragraph 2 below, the Commissioners may give a direction under this Schedule if, in any case— a relevant event has occurred; the condition specified in sub-paragraph (3) below is fulfilled; that condition would not be fulfilled apart from the occurrence of that event; and in the case of an event falling within sub-paragraph (2)(b) below, the transaction in question is not a supply which is the only supply by reference to which the case falls within paragraphs (a) to (c) above.

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