Part 5 Rules relating to particular suppliesF1
- Supplies of gas, electricity or heat
- Time of supply involving both a supply and an acquisition
- Distance selling between EU and Northern Ireland: place of supply
- Removal of business assets to be treated as a supply of goods
- Application of section 43 (company groups) to goods in Northern Ireland
- Partially exempt supplies
- Movement of own goods from Great Britain to Northern Ireland for non-business purposes
Annotations
Textual amendments
- F1
Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9