{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-8",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-8.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/6/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "Where any supply of services is treated by virtue of section 8 , or any supply of goods is treated by virtue of section 9A, as made by the person by whom they are received, the value of the supply shall be taken—\n(a) in a case where the consideration for which the services or goods were in fact supplied to him was a consideration in money, to be such amount as is equal to that consideration; and\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 6 para. 8 inserted (with effect in accordance with s. 5(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 5(1)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 6 para. 8 inserted (with effect in accordance with s. 5(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 5(1)(b)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 6 para. 8 modified (30.6.1997) by S.I. 1997/1523, arts. 7, 8"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/6/paragraph/8",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}