In the heading, the words “and security” inserted by FA 2016, s. 123(2), with effect from 15 September 2016 (Royal Assent).
48(1) Subsection (1ZA) applies where any person–
(a)is a taxable person for the purposes of this Act or, without being a taxable person, is a person who makes taxable supplies or who acquires goods in the United Kingdom from one or more other member States;
(b)is not established, and does not have any fixed establishment, in the United Kingdom;
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