Section 26(2)

The supplies within this subsection are the following supplies made or to be made by the taxable person in the course or furtherance of his business— taxable supplies; supplies outside the United Kingdom which would be taxable supplies if made in the United Kingdom; such other supplies outside the United Kingdom and such exempt supplies as the Treasury may by order specify for the purposes of this subsection.

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