Section 43(2A)

A supply made by a member of a group (“ the supplier ”) to another member of the group (“ the UK member ”) shall not be disregarded under subsection (1)(a) above if— it would (if there were no group) be a supply of services to which section 7A(2)(a) applies made to a person belonging in the United Kingdom; those services are not within any of the descriptions specified in Part 2 of Schedule 9 or are within any of the descriptions specified in Part 3 of that Schedule; the supplier has been supplied (whether or not by a person belonging in the United Kingdom) with any services ... which do not fall within any of the descriptions specified in Part 2 of Schedule 9 or which do fall within any of the descriptions specified in Part 3 of that Schedule and section 7A(2)(a) applied to the supply; the supplier belonged outside the United Kingdom when it was supplied with the services mentioned in paragraph (c) above; and the services so mentioned have been used by the supplier for making the supply to the UK member.

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