Law of Value-Added Tax, Finance Act 2016 (Volume 2)
taxable persons
Article 4
s8(1)
1.‘Taxable person’ shall mean any person who independently carries out in any place any economic activity specified in paragraph 2, whatever the purpose or results ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.