SCHEDULES
SCHEDULE 6 Valuation: special cases
F1Part 2 Other Provisions
Annotations:
Amendments (Textual)
10
1
This paragraph applies to a supply of goods or services, whether or not for a consideration, which is made by an employer and consists of—
a
the provision in the course of catering of food or beverages to his employees, or
b
the provision of accommodation for his employees in a hotel, inn, boarding house or similar establishment.
2
The value of a supply to which this paragraph applies shall be taken to be nil unless the supply is for a consideration consisting wholly or partly of money, and in that case its value shall be determined without regard to any consideration other than money.
Sch. 6 renumbered as Sch. 6 Pt. 2 (with effect in accordance with Sch. 38 para. 7(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 38 para. 2