Paragraph 9
In paragraph 21 (regulations to avoid double charges to levy) after sub-paragraph (2) insert—
“(2A)In sub-paragraph (2)(b) “taxable supply” does not include a deemed supply under paragraph 24A, 24B, 24C or 42D.”
In paragraph 21 (regulations to avoid double charges to levy) after sub-paragraph (2) insert—
“(2A)In sub-paragraph (2)(b) “taxable supply” does not include a deemed supply under paragraph 24A, 24B, 24C or 42D.”