Section 43(2B)

Subject to subsection (2C) below, where a supply is excluded by virtue of subsection (2A) above from the supplies that are disregarded in pursuance of subsection (1)(a) above, all the same consequences shall follow under this Act as if that supply— were a taxable supply in the United Kingdom by the representative member to itself, and without prejudice to that, were made by the representative member in the course or furtherance of its business.

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