47 Deemed supplies.U.K.
(1)Paragraph 5 of Schedule 2 to the M1Value Added Tax Act 1983 (matters to be treated as supplies) shall be amended as follows.
(2)In sub-paragraph (2) (gifts which are not to be treated as supplies), for paragraph (b) there shall be substituted the following paragraph—
“(b)subject to sub-paragraph (2A) below, a gift to any person of a sample of any goods.”
(3)After that sub-paragraph there shall be inserted the following sub-paragraph—
“(2A)Where—
(a)a person is given a number of samples by the same person (whether all on one occasion or on different occasions), and
(b)those samples are identical or do not differ in any material respect from each other,
sub-paragraph (1) above shall apply to all except one of those samples or, as the case may be, to all except the first to be given.”
(4)After sub-paragraph (3) there shall be inserted the following sub-paragraph—
“(3A)Neither sub-paragraph (1) nor sub-paragraph (3) above shall require anything which a person carrying on a business does otherwise than for a consideration in relation to any goods to be treated as a supply except in a case where that person is entitled under sections 14 and 15 of this Act to credit for the whole or any part of the tax on the supply, acquisition or importation of those goods or of anything comprised in them.”
Marginal Citations