# The Value Added Tax (Supply of Services) Order 1993, Article 6


This Order shall not apply in respect of any services—
(a) which are used, or made available for use, for a consideration;
(b) except those in respect of which the person carrying on the business was entitled under sections 14 and 15 of the Act to credit for the whole or any part of the tax on their supply to him;
(c) in respect of which any part of the tax on their supply to the person carrying on the business was not counted as being input tax of his by virtue of an apportionment made under section 14(4) of the Act; or
(d) of a description within paragraph 10(1) of Schedule 4 to the Act.

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Source: https://www.legislation.gov.uk/uksi/1993/1507/article/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-supply-of-services-order-1993/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.