Article 12
Where the recipient of supplies of relevant goods supplies those goods as part of a single composite supply of other goods or services, that constitutes effective use and consumption by him of the goods for the purposes of article 11(a).
Notes on Part 3
Textual amendments
- F1
Words in Pt. 3 heading substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Goods) (Amendment) Order 2010 (S.I. 2010/2923), art. 2(2)