# The Value Added Tax (Supply of Services) Order 1993, Article 4


In the case of a business carried on by an individual, this Order shall apply to services used, or made available for use, by himself personally.

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Source: https://www.legislation.gov.uk/uksi/1993/1507/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-supply-of-services-order-1993/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.