# Value Added Tax Act 1994, Paragraph 16


The value of a supply of goods or services shall be determined for the purposes of this Schedule on the basis that no VAT is chargeable on the supply.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/1/paragraph/16 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.