Part 4 Listed Supplies
Finance Act 2009 (2009 c 10) | Legislation

Part 4 Listed Supplies

“Listed supplyâ€

18

(1)     In this Schedule “listed supply†means a supply falling within sub-paragraph (2)—

(a)     which is made for a consideration the whole or part of which is determined or payable periodically or from time to time, and

(b)     which is treated as taking place by virtue of the issue of a VAT invoice or the receipt of a payment by the person making the supply.

(2)     The following supplies fall within this sub-paragraph—

(a)     a supply of services,

(b)     a supply arising from the grant of a major interest

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