Related Commentary  Related CasesRelated HMRC Manuals

History

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 and 18B) for determining, for the purposes of this Act, whether goods are supplied in the United Kingdom.

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