Section 5(3)

The Treasury may by order provide with respect to any description of transaction— and without prejudice to the foregoing, such an order may provide that paragraph 5(4) of Schedule 4 is not to apply, in relation to goods of any prescribed description used or made available for use in prescribed circumstances, so as to make that a supply of services under that paragraph .... that it is to be treated as a supply of goods and not as a supply of services; or that it is to be treated as a supply of services and not as a supply of goods; or that it is to be treated as neither a supply of goods nor a supply of services;

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