Special cases Special cases

United Kingdom

1. 27Application to Crown.
2. 28Local authorities.
3. 29Groups of companies.
4. 29ASupplies to groups.
5. 30Partnerships.
6. 31Business carried on in divisions or by unincorporated bodies, personal representatives, etc.
7. 32Agents, etc.
8. 32ATax representatives.
9. 32B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. 33Transfers of going concerns.
11. 34Terminal markets.
12. 35Goods subject to a warehousing regime.
13. 35ABuildings and land.
14. 36Capital goods.
15. 37Trading stamp schemes.
16. 37ATour operators.
17. 37BSpecial treatment for persons involved in farming etc.
18. 37CCustomers to account for tax on supplies of gold etc.