Law of Value-Added Tax, Finance Act 2017 (Volume 1)
Special rules in relation to supplies of goods.
a14(2)(c)
22. (1) Where an agent or auctioneer makes a sale of goods in accordance with section 19(1)(b), the transfer of those goods to that agent...
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.