Related Commentary  Related HMRC Manuals

History

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;

(b)is not established, and does not have any fixed establishment, in the United Kingdom;

(ba)is established in a country or territory in respect of which it appears to the Commissioners that the condition specified in subsection (1A) below is satisfied; and

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