Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE IV U.K. TAXABLE TRANSACTIONS

CHAPTER 3 U.K. Supply of services

Article 28 U.K.

Where a taxable person acting in his own name but on behalf of another person takes part in a supply of services, he shall be deemed to have received and supplied those services himself.