- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (10/07/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 10/07/2003.
There are currently no known outstanding effects for the Finance Act 1995, Section 23.
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(1)In subsection (1) of section 47 of the M1Value Added Tax Act 1994 (agents etc.), for “the goods may” there shall be substituted “ then, if the taxable person acts in relation to the supply in his own name, the goods shall ”.
(2)After subsection (2) of that section there shall be inserted the following subsection—
“(2A)Where, in the case of any supply of goods to which subsection (1) above does not apply, goods are supplied through an agent who acts in his own name, the supply shall be treated both as a supply to the agent and as a supply by the agent.”
(3)In subsection (3) of that section, the words “goods or” shall be omitted.
(4)This section shall have effect—
(a)so far as it amends section 47(1) of that Act, in relation to goods acquired or imported on or after the day on which this Act is passed; and
(b)for other purposes, in relation to any supply taking place on or after that day.
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