# The Value Added Tax (Supply of Services) Order 1993, Article 3


Subject to articles 6 and 7 below, where a person carrying on a business puts services which have been supplied to him to any private use or uses them, or makes them available to any person for use, for a purpose other than a purpose of the business he shall be treated for the purposes of the Act as supplying those services in the course or furtherance of the business.

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Source: https://www.legislation.gov.uk/uksi/1993/1507/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-supply-of-services-order-1993/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.