7U.K.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.
Textual Amendments
F1Words in Sch. 6 para. 7(b) substituted (retrospectively) by 1995 c. 4, s. 33(3)(b)