Section 32 | Voluntary registration.

For sub-paragraph (2) of paragraph 10 of Schedule 1 to the Value Added Tax Act 1994 (non-taxable supplies in respect of which a person is entitled to be registered) there shall be substituted the following sub-paragraph—

(2)A supply is within this sub-paragraph if—

(a)it is made outside the United Kingdom but would be a taxable supply if made in the United Kingdom; or

(b)it is specified for the purposes of subsection (2) of section 26 in an order made under paragraph (c) of that subsection.