Section 55A(3)

The relevant supply, and the corresponding supplies made to the recipient in the month in which the relevant supply is made, are to be treated for the purposes of Schedules 1 and 1A— but the relevant supply, and those corresponding supplies, are to be so treated only in so far as their total value exceeds the disregarded amount. as taxable supplies of the recipient (as well as taxable supplies of the person making them), and in so far as the recipient is supplied in connection with the carrying on by him of any business, as supplies made by him in the course or furtherance of that business,

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