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Paragraph 3 F1F2

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The supply, by a person acting as agent for a disclosed principal, of services consisting of—

(a)

the effecting of a supply falling within item 1 or 2 that is made by or to his principal, or

(b)

attempting to effect a supply falling within item 1 or 2 that is intended to be made by or to his principal but is not in fact made.

Annotations

Textual amendments

F1

Sch. 9 Pt. 2 Group 15 Item 3 added (1.1.2000) by S.I. 1999/3116, art. 2(3)

F2

Sch. 9 Pt. 2 Group 15 added (1.1.2000) by S.I. 1999/3116, art. 2(3)

Notes on Part II

Modifications

C1

Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)