Section 7AA(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
This Act has effect as if, instead of there being a supply of the goods by A to B— there were a supply of the goods by B in the course of furtherance of a business carried on by B, and that supply were a taxable supply.
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Source: legislation.gov.uk · retrieved 2026-07-28