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Regulation 6

Original text. Later amendments are not shown.

After paragraph (4) of regulation 33 there shall be added the following—

“(5)

In this regulation—

  • “supplies”, except in the expression “taxable supplies”, shall be construed as including supplies outside the United Kingdom which would be exempt if made in the United Kingdom, other than supplies specified in an order under section 15(2)(ba) of the Actf1, and “supply” shall be construed accordingly.”.

Annotations

Footnotes

f1

Section 15(2)(ba) was inserted by section 14(2) of, and paragraph 16(2) of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48).