892. Self-supply: general.

The Treasury may by order make provision for securing1 that where in such circumstances as may be specified in the order goods of a description so specified are taken possession of or produced by a person in the course or furtherance of a business carried on by him2, and:

  1.  

    (1)     are neither supplied to another person nor incorporated3 in other goods produced in the course or furtherance of that business4; but

  2.  

    (2)     are used by him for the purpose of a business carried on by him5,

the goods are treated for the purposes of the Value Added Tax Act 1994