SCHEDULES
SCHEDULE 6 Valuation: special cases
F3Part 2 Other Provisions
Annotations:
Amendments (Textual)
C18
Where any supply of services is treated by virtue of section 8 F1, or any supply of goods is treated by virtue of section 9A, as made by the person by whom they are received, the value of the supply shall be taken—
a
in a case where the consideration for which the services F2or goods were in fact supplied to him was a consideration in money, to be such amount as is equal to that consideration; and
b
in a case where that consideration did not consist or not wholly consist of money, to be such amount in money as is equivalent to that consideration.
Sch. 6 renumbered as Sch. 6 Pt. 2 (with effect in accordance with Sch. 38 para. 7(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 38 para. 2