Value-Added Tax and VAT on Property, Finance (No. 2) Act 2023
21.2Margin Scheme for Second-Hand Goods (including Second-Hand Means of Transport and Agricultural Machinery)
21.2.1Introduction
A common scenario where goods come back into the supply chain is w...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.