Schedule 4, paragraph 1

Any transfer of the whole property in goods is a supply of goods; but, subject to sub-paragraph (2) below, the transfer— is a supply of services. of any undivided share of the property, or of the possession of goods, If the possession of goods is transferred— it is then in either case a supply of the goods. under an agreement for the sale of the goods, or under agreements which expressly contemplate that the property also will pass at some time in the future (determined by, or ascertainable from, the agreements but in any case not later than when the goods are fully paid for),

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Source: legislation.gov.uk · retrieved 2026-07-28