Revenue: VAT Consolidation Act 2010 Notes for Guidance - Finance Act 2020 Edition
21Supplies made free of charge
Summary
This section covers the tax treatment of goods supplied free of charge. The general rule is that self-supplies and intra-Community transfers of taxable go...
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.