Section 43(2C)

Except in so far as the Commissioners may by regulations otherwise provide, a supply which is deemed by virtue of subsection (2B) above to be a supply by the representative member to itself— shall not be taken into account as a supply made by the representative member when determining any allowance of input tax under section 26(1) in the case of the representative member; shall be deemed for the purposes of paragraph 1 of Schedule 6 to be a supply in the case of which the person making the supply and the person supplied are connected within the meaning of section 1122 of the Corporation Tax Act 2010 (connected persons); and subject to paragraph (b) above and paragraph 8A of Schedule 6, shall be taken to be a supply the value and time of which are determined as if it were a supply of services which is treated by virtue of section 8 as made by the person by whom the services are received.

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