Article 9 I1
United Kingdom
(1)
This article applies where there is a supply of specified services comprising more than one identifiable element.
(2)
Where this article applies, the supply is not an excepted supply unless all of those elements, if supplied separately, would be excepted under article 8.
Annotations
Commencement
- I1
Art. 9 in force at 1.3.2021, see art. 1(2) as amended (30.9.2019) by S.I. 2019/1240, art. 2 and (20.7.2020) by S.I. 2020/578, art. 3