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Schedule 4, paragraph 9(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Except in relation to— in the application of paragraph 5(1) above by virtue of sub-paragraph (1) above the reference to a supply of goods shall have effect as a reference to a supply of services. the grant or assignment of a major interest; or a grant or assignment otherwise than for a consideration,

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