Section 54(3)

The Commissioners may by regulations provide for an amount included in the consideration for any taxable supply which is made— to be treated, for the purpose of determining the entitlement of the person supplied to credit under sections 25 and 26, as VAT on a supply to that person. in the course or furtherance of the relevant part of his business by a person who is for the time being certified under this section; at a time when that person is not a taxable person; and to a taxable person,

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