Related Commentary  Related CasesRelated HMRC Manuals


In the heading, the words “and acquisitions” (which appeared at the end) omitted by TCTA 2018, s. 43 and Sch. 8, para. 30(3), with effect from “IP completion day” (31 December 2020, as defined by EUWAA 2020, s. 39(1)) (SI 2020/1642, reg. 4 subject to the provisions of reg. 5–8).

31(1)  A supply of goods or services is an exempt supply if it is of a description for the time being specified in Schedule 9.

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