SCHEDULES

SCHEDULE 3VAT: supplementary charge and orders changing rate

Part 5Administration and interpretation

24Interpretation: general

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.