Law of Value-Added Tax, Finance Act 2021 (Volume 1)
[Call-off stock arrangements.
a17a(2)
23A. (1) This section applies to call-off stock arrangements which meet all of the following conditions:
(a) goods are dispatched or transported by a taxable...
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.