Schedule 4, paragraph 1(2)

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