# The Value Added Tax (Special Provisions) Order 1995, Article 9

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

The following description of transaction shall be treated as neither a supply of goods nor a supply of services– services in connection with a supply of goods provided by an agent acting in his own name to the purchaser of the goods the consideration for which is taken into account by virtue of article 12(6) below in calculating the price at which the agent obtained the goods.

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Source: https://www.legislation.gov.uk/uksi/1995/1268/article/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-special-provisions-order-1995/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.