Section 7A(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this Act a person is a relevant business person in relation to a supply of services if— whether or not the services are received in the course of business. the person carries on a business, and the services are not received by the person wholly for private purposes,
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Source: legislation.gov.uk · retrieved 2026-07-28