SUPPLY OF GOODS OR SERVICES IN THE UNITED KINGDOM (s. 4)
Contents:
- 4 Scope of VAT on taxable supplies
- 5 Meaning of supply: alteration by Treasury order
- 6 Time of supply
- 7 Place of supply of goods
- 7A Place of supply of services
- 8 Reverse charge on supplies received from abroad
- 9 Place where supplier or recipient of services belongs
- 9A Reverse charge on gas, electricity, heat or cooling supplied by persons outside the United Kingdom