# The Value Added Tax (Deemed Supply of Goods) Order 2000, Note: Explanatory note


(This note is not part of the Order)
Paragraph 8 of Schedule 4 to the Value Added Tax Act 1994 provides that a supply of goods is deemed to be made in certain circumstances when a person ceases to be a taxable person. However, a supply is not deemed to be made if the VAT on the deemed supply would not be more than £250. The effect of this Order is that a supply will not be deemed to be made if the VAT on the deemed supply would not be more than £1,000.

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Source: https://www.legislation.gov.uk/uksi/2000/266/note (the official version)
Page: https://openlegislation.uk/value-added-tax-deemed-supply-of-goods-order-2000/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.