Schedule 4, paragraph 1(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
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,
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Source: legislation.gov.uk · retrieved 2026-07-28