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 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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