Schedule 6, Part 2, paragraph 7(2)

Regulations may, in relation to a supply of services by virtue of paragraph 5(4) of Schedule 4 (but otherwise than for a consideration), make provision for determining how the full cost to the taxable person of providing the services is to be calculated.

← 1 · All articles · 3 →

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