Paragraph 19
References in this Schedule to supplies are references to supplies made in the course or furtherance of a business.
Notes on Schedule 1
Textual amendments
- F1
Words in Sch. 1 heading inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 13