SCHEDULES
SCHEDULE 3VAT: supplementary charge and orders changing rate
Part 5Administration and interpretation
Interpretation: general
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1
Expressions used in this Schedule and in VATA 1994 have the same meaning in this Schedule as in that Act.
2
In this Schedule—
a
“treated as taking place” means treated as taking place for the purposes of the charge to VAT, and
b
references to the person by or to whom a supply is made (however expressed) are to the person by or to whom the supply is treated as being made for the purposes of VATA 1994.