894. Self-supply charge to combat intra-Community fraud.

If a taxable (but not a zero-rated) supply of certain specified goods or services (the 'relevant supply') is made to a person (the 'recipient')1, and if the total value of the relevant supply and of corresponding supplies2 made to the recipient in the month in which the relevant supply is made, exceeds £1,000 (the 'disregarded amount')3, the relevant supply and the corresponding supplies made to the recipient in the month in which the relevant supply is made are treated4:

  1.  

    (1)     as taxable supplies of the recipient (as well as of the person making them)5; and

  2.  

    (2)     in so far