# Value Added Tax Act 1994, Paragraph 9


(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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/10B/paragraph/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-10B/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.