24(1)Expressions used in this Schedule and in VATA 1994 have the same meaning in this Schedule as in that Act.U.K.
(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.