Part 3 Amendments Coming into Force in 2013

Part 3 Amendments Coming into Force in 2013

17

In Schedule 4A to VATA 1994 (inserted by paragraph 11), after paragraph 13 insert—

“Long-term hiring of means of transport

13A

(1)     A supply to a person who is not a relevant business person (“the recipientâ€) of services

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