Finance (No. 2) Act 2010

This sectionnoteType=Explanatory Notes has no associated

24(1)Expressions used in this Schedule and in VATA 1994 have the same meaning in this Schedule as in that Act.E+W+S+N.I.

(2)In this Schedule—

(a)treated as taking place” means treated as taking place for the purposes of the charge to VAT, and

(b)references to the person by or to whom a supply is made (however expressed) are to the person by or to whom the supply is treated as being made for the purposes of VATA 1994.