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 5 U.K. SPECIAL SCHEME FOR INVESTMENT GOLD

Section 3 U.K. Taxation option

Article 350 U.K.

Where the supplier has exercised the right under Articles 348 and 349 to opt for taxation, Member States shall allow the agent to opt for taxation of the services referred to in Article 347.