Paragraph 9 F1
(1)
This paragraph applies where—
(a)
a voucher is issued or transferred by an agent who acts in their own name, and
(b)
the paragraph 3 supply is a supply of services to which section 47(3) would apply (apart from this paragraph).
(2)
Section 47(3) does not apply.
(3)
The paragraph 3 supply is treated as both a supply to the agent and a supply by the agent.
Annotations
Textual amendments
- F1
Sch. 10B inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 5