Schedule 6, Part 2, paragraph 6(1)

Where there is a supply of goods by virtue of— then, except where the person making the supply opts under paragraph A1(3) above for valuation on the flat-rate basis or paragraph 10 below applies, the value of the supply shall be determined as follows. a Treasury order under section 5(5); or paragraph 5(1) or 6 of Schedule 4 but otherwise than for a consideration); or paragraph 8 of that Schedule; ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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