Paragraph 13 F1
United Kingdom
The value of a supply of goods or services shall be determined for the purposes of this Schedule on the basis that no tax is chargeable on the supply.
Annotations
Textual amendments
- F1
Sch. 1 para. 13 substituted by Finance Act 1987 (c. 16, SIF 40:2), s. 14(10)
Notes on the whole Act
Textual amendments
- F1
Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)