Related Commentary  

52  The Commissioners may by regulations modify section 19 and Schedule 6 for the purpose of providing (in place of the provision for the time being contained in that section and Schedule) for the manner of determining for the purposes of this Act the value of–

(a)a supply of goods,

(b)[omitted by TCTA 2018, s. 43 and Sch. 8, para. 53(b),]

in a case where the goods are supplied under a trading stamp scheme (within the meaning of the Trading Stamps Act 1964 or the Trading Stamps Act (Northern Ireland) 1965).


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