Related Commentary  Related CasesRelated HMRC Manuals

Prospective amendments

In the heading, the words “and acquisitions” omitted by TCTA 2018, s. 43 and Sch. 8, para. 30(3), with effect from a day to be appointed under TCTA 2018, s. 57(3).


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 and an acquisition of goods from another member State is an exempt acquisition if the goods are acquired in pursuance of an exempt supply.

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