Schedule 4, paragraph 5(6)

Anything which is a supply of goods or services by virtue of sub-paragraph (1) or (4) above is to be treated as made in the course or furtherance of the business (if it would not otherwise be so treated); and in the case of a business carried on by an individual— sub-paragraph (1) above applies to any transfer or disposition of goods in favour of himself personally; and sub-paragraph (4) above applies to goods used, or made available for use, by himself personally.

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