Paragraph 1

United Kingdom

Section 7 of the principal Act (reverse charge on supplies received from abroad) shall be amended as follows—

(a)

in paragraph (b) of subsection (1), for the words “taxable person” there shall be substitiuted “person (in this section referred to as “the recipient”)”;

(b)

in subsection (1), in the words following paragraph (b) for the words “as if the taxable person” there shall be substituted “as if the recipient”;

(c)

in subsections (3) and (4) for the words “taxable person” there shall be substituted “recipient”; and

(d)

in subsection (3) for the words “the allowance” there shall be substituted “any allowance”.

Notes on Schedule 2

Textual amendments

F1: Sch. 2 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, s. 100(2)