Section 5(4)

Without prejudice to subsection (3) above, the Treasury may by order make provision for securing, with respect to services of any description specified in the order, that where— such services are treated for the purposes of this Act as being supplied by him in the course or furtherance of that business. a person carrying on a business does anything which is not a supply of services but would, if done for a consideration, be a supply of services of a description specified in the order; and such other conditions as may be specified in the order are satisfied,

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