Section 33E(1)

This section applies where— VAT is chargeable on the supply of goods or services to, or on the importation of goods by, a specified person, and the supply... or importation is not for the purpose of— any business carried on by the person, or a supply by the person which, by virtue of section 41A, is treated as a supply in the course or furtherance of a business.

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