# Value Added Tax Act 1994, Paragraph 3


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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/15/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-15/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.