Section 5(6)

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 both supplied to him for the purpose of that business and supplied by him in the course or furtherance of it. a person, in the course or furtherance of a business carried on by him, does anything for the purpose of that business 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