Section 36(3A)

For the purposes of this section, where the whole or any part of the consideration for the supply does not consist of money, the amount in money that shall be taken to represent any non-monetary part of the consideration shall be so much of the amount made up of— as is attributable to the non-monetary consideration in question. the value of the supply, and the VAT charged on the supply,

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