Schedule 6, Part 2, paragraph 8

Where any supply of services is treated by virtue of section 8 , or any supply of goods is treated by virtue of section 9A, as made by the person by whom they are received, the value of the supply shall be taken— in a case where the consideration for which the services or goods were in fact supplied to him was a consideration in money, to be such amount as is equal to that consideration; and in a case where that consideration did not consist or not wholly consist of money, to be such amount in money as is equivalent to that consideration.

← 4 · All articles · 8A →

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