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Value Added Tax Act 1994
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- UK Public General Acts
- 1994 c. 23
- SCHEDULE 6
- Paragraph 8
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8Where any supply of services is treated by virtue of section 8 as made by the person by whom they are received, the value of the supply shall be taken—
(a)in a case where the consideration for which the services were in fact supplied to him was a consideration in money, to be such amount as is equal to that consideration; and
(b)in a case where that consideration did not consist or not wholly consist of money, to be such amount in money as is equivalent to that consideration.
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