(introduced by section 17)

Commencement Date

Sch. 2 comes into effect on 1 April 2015 (SSI 2015/108, art. 2).


MONEY OR MONEYʼS WORTH

Related Commentary  

1  The chargeable consideration for a transaction is, except as otherwise provided, any consideration in money or moneyʼs worth given for the subject-matter of the transaction, directly or indirectly, by the buyer or a person connected with the buyer.

VALUE ADDED TAX

Related Commentary  

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