{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-4/paragraph-8",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-4/paragraph-8.json",
  "legislation": "ukpga/1983/55",
  "legislation_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
  "path": "schedule/4/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "Where there is a supply of services by virtue of—\n(a) a Treasury order under section 3(4) of this Act; or\n(b) paragraph 5(3) of Schedule 2 to this Act (but otherwise than for a consideration),\nthe 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/55/schedule/4/paragraph/8",
    "retrieved_at": "2026-10-29T10:04:55.994456+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}