– see also Consideration

Value of supply

Acquisition of goods

Legislation/Regulatory – VATA94 s. 20(3), (5), Sch. 7, para. 1, 3(2), (3)

Prompt payment discounts

Legislation/Regulatory – VATA94 Sch. 6, para. 4

Reverse charge on gas and electricity supplied by persons outside the UK

Legislation/Regulatory – VATA94 Sch. 6, para. 8

Reverse charge services

Legislation/Regulatory – VATA94 Sch. 6, para. 8

Supply of goods

Legislation/Regulatory – VATA94 Sch. 6, para. 6