# The Value Added Tax (Self-supply of Construction Services) Order 1989, Article 4


(1) The value of any supply of services which is to be treated as taking place by virtue of this Order is the open market value of such services.
(2) Where any services of a description specified in article 3(1) above are in the process of being performed on the day this Order comes into force, the value of such services for the purposes of this Order shall be the value of such part of those services as are performed on or after that day.

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Source: https://www.legislation.gov.uk/uksi/1989/472/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-self-supply-of-construction-services-order-1989/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.