Law of Value-Added Tax, Finance Act 2021 (Volume 1)
[Union scheme (where the State is Member State of identification)
91D. [(1) (a) A taxable person may opt to apply the Union scheme to his or her qualifying supplies of scheme services, intra-Comm...
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.