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) F49[]

Annotations:

Amendments:

F49

Deleted (19.12.2020) by Finance Act 2020 (26/2020), s. 43(a), commenced on enactment.