{
  "url": "https://openlegislation.uk/finance-act-2011/section-74",
  "json_url": "https://openlegislation.uk/finance-act-2011/section-74.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "section/74",
  "kind": "section",
  "number": "74",
  "heading": "Business samples",
  "text": "(1) In Schedule 4 to VATA 1994 (matters to be treated as supply of goods or services), paragraph 5 (transfer or disposal of goods forming part of the assets of a business) is amended as follows.\n(2) For sub-paragraph (2)(b) substitute—\n(b) the provision to a person, otherwise than for a consideration, of a sample of goods.\n(3) Omit sub-paragraph (3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/section/74",
    "retrieved_at": "2026-10-28T17:03:22.219266+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}