SCHEDULES
SCHEDULE 1 Registration in respect of taxable supplies F1: UK establishment
Annotations:
Amendments (Textual)
Supplementary
16
The value of a supply of goods or services shall be determined for the purposes of this Schedule on the basis that no VAT is chargeable on the supply.
Words in Sch. 1 heading inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 13