Article 5 Excepted Supplies
The supplies referred to in article 3(2) are—
(a)
a supply of specified services which is not a wholesale supply;
(b)
a supply of specified services to which section 8 of the Act (reverse charge on supplies received from abroad) M1 applies.
Annotations
Marginal citations
- M1
Section 8 was amended by section 42 of the Finance Act 1997 (c. 16) and section 76 of, and paragraphs 1 and 5 of Schedule 36 to, the Finance Act 2009.