# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 8

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

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.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/4/paragraph/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-4/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.