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Article 2

United Kingdom

Original text. Later amendments are not shown.

The recipient of the supply of goods or services may be designated as the person liable to pay VAT in the following instances:

  1. 1..

    supplies of goods and services by a taxable person while under an insolvency procedure or a restructuring procedure subject to judicial oversight;

  2. 2..

    supplies of timber;

  3. 3..

    supplies of ferrous waste and scrap, residues and other recyclable materials consisting of ferrous and non-ferrous metals;

  4. 4..

    supplies of construction work by a subcontractor to either a general contractor, another subcontractor or a company which carries out its own construction work.