Textual Amendments
F1Sch. 10B inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 5
9(1)This paragraph applies where—U.K.
(a)a voucher is issued or transferred by an agent who acts in their own name, and
(b)the paragraph 3 supply is a supply of services to which section 47(3) would apply (apart from this paragraph).
(2)Section 47(3) does not apply.
(3)The paragraph 3 supply is treated as both a supply to the agent and a supply by the agent.]