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

TITLE XII U.K. SPECIAL SCHEMES

CHAPTER 1 U.K. Special scheme for small enterprises

Section 2 U.K. Exemptions or graduated relief

Article 282 U.K.

The exemptions and graduated tax relief provided for in this Section shall apply to the supply of goods and services by small enterprises.