Section 54(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The amount which, for the purposes of any provision made under subsection (3) above, may be included in the consideration for any supply shall be an amount equal to such percentage as the Treasury may by order specify of the sum which, with the addition of that amount, is equal to the consideration for the supply.
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Source: legislation.gov.uk · retrieved 2026-07-28