Schedule 6, Part 2, paragraph 7(1)

Where there is a supply of services by virtue of— the value of the supply shall be taken to be the full cost to the taxable person of providing the services except where paragraph 10 below applies. a Treasury order under section 5(4); or paragraph 5(4) of Schedule 4 (but otherwise than for a consideration),

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