F1[F2 3 U.K.The supply, by a person acting as agent for a disclosed principal, of services consisting of—
(a)the effecting of a supply falling within item 1 or 2 that is made by or to his principal, or
(b)attempting to effect a supply falling within item 1 or 2 that is intended to be made by or to his principal but is not in fact made.]
Textual Amendments
F1Sch. 9 Pt. 2 Group 15 Item 3 added (1.1.2000) by S.I. 1999/3116, art. 2(3)
F2Sch. 9 Pt. 2 Group 15 added (1.1.2000) by S.I. 1999/3116, art. 2(3)