# Finance Act 2013, Paragraph 3


In paragraph 6 of that Schedule (valuation of supplies of goods by virtue of paragraph 5(1) of Schedule 4 etc), in sub-paragraph (1), after “except where” insert “ the person making the supply opts under paragraph A1(3) above for valuation on the flat-rate basis or ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/38/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-38/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.