# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 8A

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

Where any supply of services is treated by virtue of section 7 of this Act as made by the person by whom they are received, the value of the supply shall be taken—
(a) in a case where the consideration for which the services were in fact supplied to him was a consideration in money, to be such amount as is equal to that consideration; and
(b) in a case where that consideration did not consist or not wholly consist of money, to be such amount in money as is equivalent to that consideration.

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Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-4/paragraph-8A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