Section 23(6)

References in subsections (3) , (4), (4D) and (4F)(c) to the supply of goods or (as the case may be) services shall, in relation to goods or services of any description which are the subject of different forms of supply, be construed in whichever of the following ways the decision-making authority considers appropriate— as references to any of those forms of supply taken separately; as references to all those forms of supply taken together; or as references to any of those forms of supply taken in groups.

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Source: legislation.gov.uk · retrieved 2026-09-04