Related Commentary  Related HMRC Manuals


In the heading the words “supplied by persons outside the United Kingdom” (which appeared at the end) omitted by TPTPA 2020, s. 3 and Sch. 2, para. 5(2), with effect from “IP completion day” (31 December 2020, as defined by EUWAA 2020, s. 39(1)) (SI 2020/1642, reg. 9).

In s. 9A, in the heading, the words “, electricity, heat or cooling” were substituted for the words “and electricity” by F(No. 3)A 2010, s. 20(1)(b), with effect from 1 January 2011.

9A(1)  This section applies if relevant goods are supplied–

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