Section 23(7)

For the purposes of subsection (6) the decision-making authority may treat goods or services as being the subject of different forms of supply whenever— the transactions concerned differ as to their nature, their parties, their terms or their surrounding circumstances; and the difference is one which, in the opinion of the decision-making authority, ought for the purposes of that subsection to be treated as a material difference.

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