de la Feria, R. (online). Finance Act 2014 notes: section 103: VAT: special schemes; Section 104: VAT: place of belonging; Section 105: VAT: place of supply orders: disapplication of transitional provision; Section 106: VAT: supply of services through agents; Section 107: VAT: refunds to health service bodies; Section 108: VAT: prompt payment discounts. British Tax Review, 428-433