OpenLegislation

Article 5

Original text. Later amendments are not shown.

In article 5—

(a)

in paragraph (2)—

(i)

“a supply, acquisition or importation of any goods, or on” and “on a supply by him of the goods in question not being a letting on hire or” shall be omitted; and

(ii)

for sub-paragraphs (a) and (b) there shall be substituted—

“(a)

the consideration for which the services are supplied by him, over (b) the consideration for which the services were supplied to him,”; and

(b)

paragraph (4) shall be omitted.