Section 55(2)

Where a taxable person makes a supply of gold to a person who— it shall be for the person supplied, on the supplier’s behalf, to account for and pay tax on the supply, and not for the supplier. is himself a taxable person at the time when the supply is made; and is supplied in connection with the carrying on by him of any business,

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