# Finance Act 1997, Section 32: Voluntary registration.


For sub-paragraph (2) of paragraph 10 of Schedule 1 to the Value Added Tax Act 1994 (non-taxable supplies in respect of which a person is entitled to be registered) there shall be substituted the following sub-paragraph—
“(2) A supply is within this sub-paragraph if—
(a) it is made outside the United Kingdom but would be a taxable supply if made in the United Kingdom; or
(b) it is specified for the purposes of subsection (2) of section 26 in an order made under paragraph (c) of that subsection.”

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Source: https://www.legislation.gov.uk/ukpga/1997/16/section/32 (the official version)
Page: https://openlegislation.uk/finance-act-1997/section-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.