Section 43(2D)

For the purposes of subsection (2A) above where— those services, so far as they are used by the transferee for making any supply to which section 7A(2)(a) applies, shall be deemed to have been supplied to the transferee at a time when the transferee belonged outside the United Kingdom. there has been a supply of the assets of a business of a person (“ the transferor ”) to a person to whom the whole or any part of that business was transferred as a going concern (“ the transferee ”), that supply is either— and a supply falling to be treated, in accordance with an order under section 5(3), as being neither a supply of goods nor a supply of services, or a supply that would have fallen to be so treated if it had taken place in the United Kingdom, the transferor was supplied with services ... at a time before the transfer when the transferor belonged outside the United Kingdom and section 7A(2)(a) applied to the supply,

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