# Value Added Tax Act 1994, Paragraph 1: Item No.


A supply of goods in relation to which each of the following conditions is satisfied, that is to say—
(a) there is input tax of the person making the supply (“the relevant supplier”), or of any predecessor of his, that has arisen or will arise on the supply to, ... or importation by, the relevant supplier or any such predecessor of goods used for the supply made by the relevant supplier;
(b) the only such input tax is non-deductible input tax; and
(c) the supply made by the relevant supplier is not a supply which would be exempt under Item 1 of Group 1 of Schedule 9 but for an option to tax any land under Part 1 of Schedule 10.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/14/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-14/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.