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Value Added Tax Act 1994
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- UK Public General Acts
- 1994 c. 23
- SCHEDULE 13
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- Overseas suppliers accounting through...
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Overseas suppliers accounting through their customersU.K.
6U.K.Notwithstanding the repeal by this Act of section 32B of the 1983 Act, that section shall continue to apply in relation to any supply in relation to which section 14 does not apply by virtue of section 14(8), and for the purposes to this paragraph section 32B shall have effect as if it were included in Part III of this Act, any reference in section 32B to any enactment repealed by this Act being read as a reference to the corresponding provision of this Act.
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