This paragraph examines the deemed supply of services provisions contained in SI 1993/1507, also known as the Value Added Tax (Supply of Services) Order 1993.
The charge to tax for deemed supplies of services
A person ('P') carrying on a business is treated as making a supply of services in the course or furtherance of business if1:
- Ìý
•ÌýÌýÌýÌý services have been supplied to P
- Ìý
•ÌýÌýÌýÌý P puts those services to any private use, uses them for a purpose other than a purpose of the business, or makes them available to any person for use for a purpose other than a purpose of the business, and either:
- Ìý
- Ìý
–ÌýÌýÌýÌý P was, or will become, entitled to an input tax credit on all or part of the supply to P
- Ìý
–ÌýÌýÌýÌý for a business transferred as a TOGC2, the person from whom the business was originally transferred was entitled to recover input tax on those services3 (this rule applies irrespective of whether the business is
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