106 VAT: supply of services through agents
Finance Act 2014 (2014 c 26) | Legislation

106  VAT: supply of services through agents

(1)     Section 47 of VATA 1994 (agents) is amended as follows.

(2)     In subsection (3), after “services” insert “, other than electronically supplied services and telecommunication services,”.

(3)     After subsection (3) insert—

“(4)

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