Related Commentary  Related CasesRelated HMRC Manuals

5(1)  Schedule 4 shall apply for determining what is, or is to be treated as, a supply of goods or a supply of services.

5(2)  Subject to any provision made by that Schedule and to Treasury orders under subsection (3) to (6) below–

(a)supply”  in this Act includes all forms of supply, but not anything done otherwise than for a consideration;

(b)anything which is not a supply of goods but is done for a consideration (including, if so done, the granting, assignment or surrender of any right) is a supply of services.

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