Schedule 6, Part 1, paragraph A1(1)

This paragraph applies if, in a prescribed accounting period, supplies of goods by a taxable person (“P”) arise by virtue of paragraph 5(1) of Schedule 4 (but otherwise than for a consideration) where road fuel which is or has previously been supplied to or imported or manufactured by P in the course of P's business is provided for, or appropriated to, private use.

← A1 · All articles · 2 →

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