xmlns:atom="http://www.w3.org/2005/Atom"
(1)In Schedule 4 to VATA 1994 (matters to be treated as supply of goods or services), paragraph 5 (transfer or disposal of goods forming part of the assets of a business) is amended as follows.
(2)For sub-paragraph (2)(b) substitute—
“(b)the provision to a person, otherwise than for a consideration, of a sample of goods.”
(3)Omit sub-paragraph (3).