Clause 2

after subsection (2), insert —“(2A) Subject to subsection (3A), where —

a supply of distantly taxable goods or services that is made to a recipient gives rise to a reverse charge supply;

the recipient pays an amount to the supplier (whether directly or indirectly) as tax on the supply of goods or services in fact made to the recipient purportedly under section 8(1A) (whether or not the supply was in fact chargeable to tax under section 8(1A)); and

the supplier reimburses the recipient (whether directly or indirectly) for that amount,then the recipient may treat the reverse charge supply as taking place at the earlier of —

the date on which a revised invoice in respect of the supply in fact made is issued by the supplier; and

the date on which the recipient receives the reimbursement of that amount,to the extent that the supply is covered by the revised invoice, or by consideration paid for that supply, as reduced by the reimbursement.”;

in subsections (4) and (6)(c), delete “to a place in the customs territory”;

in subsection (6), delete “so delivered” and substitute “delivered”; and

in subsection (7)(a), delete “to a place in the customs territory to the person or branch mentioned in section 14(1)(a)” and substitute a comma.