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Contents

Legislation

Finance Act 2012

PART 7 Value added tax

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Section 196 Changes to the categorisation of supplies
Section 197 Exempt supplies
Section 198 Supply of goods or services by public bodies
Section 199 Relief from VAT on low value goods: restriction relating to Channel Islands
Section 200 Group supplies using an overseas member
Section 201 Face-value vouchers
Section 202 Power to require notification of arrival of means of transport in UK
Section 203 Non-established taxable persons
Section 204 Administration of VAT

Part 7 · Value added tax
Non-established taxable persons

Section 203 | Non-established taxable persons

From legislation.gov.uk

Schedule 28 contains provision about non-established taxable persons.