Schedule 6, Part 2, paragraph 2A(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The value of the supply is to be taken to be an amount equal to its open market value.
← 1 · All articles · 3 →
Source: legislation.gov.uk · retrieved 2026-07-28 · Text as consolidated on 2026-06-29; changes after this date are not shown.