# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 3

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

The provision of the facility of instalment credit finance in a hire-purchase, conditional sale or credit sale agreement for which facility a separate charge is made and disclosed to the recipient of the supply of goods.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/6/part/Group/5/Finance/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-6/part-Group/5/Finance/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.