SCHEDULES
SCHEDULE 6 Valuation: special cases
7
Where there is a supply of services by virtue of—
a
a Treasury order under section 5(4); or
b
F1paragraph 5(4) of Schedule 4 (but otherwise than for a consideration),
the value of the supply shall be taken to be the full cost to the taxable person of providing the services except where paragraph 10 below applies.