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Section 50A(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

This section applies to the following supplies, that is to say— supplies of works of art, antiques or collectors’ items; supplies of motor vehicles; supplies of second-hand goods; and any supply of goods through a person who acts as an agent, but in his own name, in relation to the supply.

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