Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 1)
Meaning of ‘cross-border payment’
a243c
85B. (1) For the purposes of this Part, a cross-border payment is a payment in respect of which –
(a) the payer is located in a Member State, and
(b) the p...
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.