Division V3.2     Deemed supplies

Introduction to deemed supplies

The charge to tax V3.201

Supplies made without consideration

Transfer or disposition of goods V3.211

Goods used partly for private or non-business purposes V3.212

Goods removed between EU member states V3.213

Specific exceptions from the charge to tax under the deeming provisions—goods removed from the UK to an EU member state V3.213A

Specific exceptions from the charge to tax under the deeming provisions—goods removed from an EU member state to the UK V3.213B

Services V3.216

Supplies made through an intermediary

Supplies by and through agents V3.221

Sales in satisfaction of a debt V3.226

The 'reverse charge'

Services received from abroad V3.231

Gas, electricity, heat and

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