Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE IV U.K. TAXABLE TRANSACTIONS

CHAPTER 3 U.K. Supply of services

Article 25 U.K.

A supply of services may consist, inter alia, in one of the following transactions:

(a)

the assignment of intangible property, whether or not the subject of a document establishing title;

(b)

the obligation to refrain from an act, or to tolerate an act or situation;

(c)

the performance of services in pursuance of an order made by or in the name of a public authority or in pursuance of the law.