Schedule 6, Part 2, paragraph 2A(1)

This paragraph applies if— a taxable person (“P”) makes a supply of road fuel for a consideration, the recipient of the supply is— connected with P, or an employee or partner of P or a person who is connected with such an employee or partner, the value of the supply would (in the absence of this paragraph) be less than its open market value, and the recipient of the supply is not entitled to credit for the whole of the input tax arising on the supply.

← 2A · All articles · 2 →

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