VATVAL09200 - Special valuation provisions: reverse charge supplies arising under s43(2A) of VATA 1994 - Paragraph 8A of Schedule 6
A long standing ESC on how reverse charges arising under s43(2A) of VATA 1994 was brought into law in Finance Act as a new Para 8A to Schedule 6. Additional guidance was released at the same time which explains the new para and supersedes guidance from the introduction of s43(2A) in 1997. »Ê¹ÚÌåÓýapp additional guidance can be accessed in the VAT Groups manual at VSGROUPS01350