Law of Value-Added Tax, Finance Act 2021 (Volume 1)
Transfer of intangible business assets deemed not to be supply of services.
26. (1) For the purposes of this section “accountable person” shall not include a person who is an accountable person ...
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.