# Value Added Tax Act 1994, Paragraph 14


A supply to a person who is not a relevant business person of services consisting of the valuation of, or carrying out of work on, goods is to be treated as made where the services are physically performed.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/4A/paragraph/14 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.