# The Value Added Tax (Special Provisions) Order 1995, Article 6

Extent: E+W+S+N.I.

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 of his business to provide a reconditioning facility by that means.

---
Source: https://www.legislation.gov.uk/uksi/1995/1268/article/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-special-provisions-order-1995/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.