Section 43(1AA)

Where— it is material, for the purposes of any provision made by or under this Act (“the relevant provision”), whether the person by or to whom a supply is made, or the person by whom goods are ... imported, is a person of a particular description, paragraph (b) or (c) of subsection (1) above applies to any supply... or importation, and there is a difference that would be material for the purposes of the relevant provision between— the relevant provision shall have effect in relation to that supply... or importation as if the only description applicable to the representative member were the description in fact applicable to that person. the description applicable to the representative member, and the description applicable to the person who (apart from this section) would be regarded for the purposes of this Act as making the supply... or importation or, as the case may be, as being the person to whom the supply is made,

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