Paragraph 8
United Kingdom
Where there is a supply of services by virtue of—
(a)
a Treasury order under section 3(4) of this Act; or
(b)
paragraph 5(3) of Schedule 2 to this Act (but otherwise than for a consideration),
the value of the supply shall be taken to be the full cost to the taxable person of providing the services except where paragraph 10 below applies.
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Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)