Schedule 4, paragraph 5(1)

Subject to sub-paragraph (2) below, where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, that is a supply by him of goods.

← 5 · All articles · 2 →

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