This section has no associated Explanatory Notes
7U.K.In paragraph 45A (deemed supplies), after sub-paragraph (2) insert—
“(3)This paragraph does not apply where a supply is treated as not being a reduced-rate supply by virtue of paragraph 45B.”
7U.K.In paragraph 45A (deemed supplies), after sub-paragraph (2) insert—
“(3)This paragraph does not apply where a supply is treated as not being a reduced-rate supply by virtue of paragraph 45B.”