Schedule 6, Part 2, paragraph 11A(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The value of a supply of goods to which this sub-paragraph applies is to be taken to be an amount equal to 25% of the amount that, apart from this sub-paragraph, would be its value for the purposes of this Act.
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Source: legislation.gov.uk · retrieved 2026-07-28