# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 13

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/1/paragraph/13 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-1/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.