Related Commentary  Related CasesRelated HMRC Manuals


In s. 7, in the heading, the words “of goods” were inserted by FA 2009, s. 76 and Sch. 36, para. 3(5), with effect in relation to supplies made on or after 1 January 2010.

7(1)  This section shall apply (subject to sections 18, 18B and 57A) for determining, for the purposes of this Act, whether goods are supplied in the United Kingdom.

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