Section 43(2E)

Where, in the case of a supply of assets falling within paragraphs (a) and (b) of subsection (2D) above— that subsection shall have effect, notwithstanding that the services have not been so used by the transferor, as if the transferor were a person to whom those services were supplied and as if he were a person belonging outside the United Kingdom at the time of their deemed supply to him; and this subsection shall apply accordingly through any number of successive supplies of assets falling within paragraphs (a) and (b) of that subsection. the transferor himself acquired any of the assets in question by way of a previous supply of assets falling within those paragraphs, and there is a supply to which section 7A(2)(a) applies of services which, if used by the transferor for making such a supply, would be deemed by virtue of that subsection to have been supplied to the transferor at a time when he belonged outside the United Kingdom,

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