Law of Value-Added Tax, Finance Act 2017 (Volume 2)
Article 5
Supply of goods
S1(1)S3(1)(a)
1.‘Supply of goods’ shall mean the transfer of the right to dispose of tangible property as owner.
s3(1B)
2.Electric current, gas, heat, refrigeration and ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.