# The Value Added Tax (Special Provisions) Order 1992, Article 6: Treatment of transactions


The following description of transaction shall be treated as a supply of services and not as a supply of goods—
the exchange of a reconditioned article for an unserviceable article of a similar kind by a person who regularly offers in the course or furtherance of his business to provide a reconditioning facility by that means.

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Source: https://www.legislation.gov.uk/uksi/1992/3129/article/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-special-provisions-order-1992/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.