Point in time view as at 17/07/2012.
There are currently no known outstanding effects for the Finance Act 1997, Section 32.
For sub-paragraph (2) of paragraph 10 of Schedule 1 to the M1Value Added Tax Act 1994 (non-taxable supplies in respect of which a person is entitled to be registered) there shall be substituted the following sub-paragraph—
“(2)A supply is within this sub-paragraph if—
(a)it is made outside the United Kingdom but would be a taxable supply if made in the United Kingdom; or
(b)it is specified for the purposes of subsection (2) of section 26 in an order made under paragraph (c) of that subsection.”
Marginal Citations
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