# The Value Added Tax (Supply of Services) Order 1993, Article 5


The value of a supply which a person is treated as making by virtue of this Order shall be taken to be that part of the value of the supply of the services to him as fairly and reasonably represents the cost to him of providing the services.

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Source: https://www.legislation.gov.uk/uksi/1993/1507/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-supply-of-services-order-1993/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.