Law of Value-Added Tax, Finance Act 2021 (Volume 1)
Margin scheme — auctioneers.
a334
89. (1) In this section—
“auctioneer” means an accountable person who, in the course or furtherance of business, acting on behalf of another person pursuant to a...
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.