47 Agents etc
Value Added Tax Act 1994 (1994 c 23) | Legislation

47  Agents etc

[(1)     Where goods are imported by a taxable person (“T”) who supplies them as agent for a person who is not a taxable person, then, if T acts in relation to the supply in T's own name, the goods are to be treated for the purposes of this Act as imported and supplied by T as principal.]

(2)     For the purposes of subsection (1) above

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