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Section 29A(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The power to vary Schedule 7A conferred by subsection (3) above may be exercised so as to describe a supply of goods or services by reference to matters unrelated to the characteristics of the goods or services themselves. In the case of a supply of goods, those matters include, in particular, the use that has been made of the goods.

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