Section 48(8A)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of subsections (1ZA) and (2)— a person is UK-established if the person is established, or has a fixed establishment, in the United Kingdom, and an individual is also UK-established if the person's usual place of residence or permanent address is in the United Kingdom.
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Source: legislation.gov.uk · retrieved 2026-07-28