Section 5(2)

Subject to any provision made by that Schedule and to Treasury orders under subsections (3) to (6) below— “supply” in this Act includes all forms of supply, but not anything done otherwise than for a consideration; anything which is not a supply of goods but is done for a consideration (including, if so done, the granting, assignment or surrender of any right) is a supply of services.

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