# Finance Act 2011, Section 74: Business samples


(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.
(2) For sub-paragraph (2)(b) substitute—
“(b) the provision to a person, otherwise than for a consideration, of a sample of goods.”
(3) Omit sub-paragraph (3).

---
Source: https://www.legislation.gov.uk/ukpga/2011/11/section/74 (the official version)
Page: https://openlegislation.uk/finance-act-2011/section-74
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.