Value-Added Tax Consolidation Act 2010
25
Meaning of supply of services.
[VATA s. 5(1) and (2)]
25.—(1) In this Act “supply”, in relation to a service, means the performance or omission of any act or the toleration of any situation other than—
(a) the supply of goods, and
(b) a transaction specified in section 20 or 22(2).
(2) F51[…]
Annotations
Amendments:
F51
Deleted (19.12.2020) by Finance Act 2020 (26/2020), s. 43(a), commenced on enactment.