Section 55A(6)

If— it is for the recipient, on the supplier's behalf, to account for and pay tax on the supply and not for the supplier. a taxable person makes a supply of goods or services to a person (“the recipient”) at any time, the supply is of goods or services to which this section applies and is not an excepted supply, and the recipient is a taxable person at that time 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