19 Value of supply of goods or services
Value Added Tax Act 1994 (1994 c 23) | Legislation

Determination of value

19  Value of supply of goods or services

(1)     For the purposes of this Act the value of any supply of goods or services shall, except as otherwise provided by or under this Act, be determined in accordance with this section and Schedule 6, and for those purposes subsections (2) to (4) below have effect subject

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