Part V3     Supplies, acquisitions and imports

V3.1 Supplies

V3.2 Deemed supplies

V3.3 Imports and acquisitions

V3.4 Input tax

V3.5 Output tax

Division V3.1     Supplies

Nature of supplies

The charge to VAT on supplies V3.101

Meaning of 'supply' V3.102

Where a supply does not occur V3.102A

Meaning of 'consideration' V3.103

Link between supply and consideration V3.104

Examples of transactions which have been held not to be supplies for consideration V3.104A

Examples of transactions which have been held to amount to supplies for consideration V3.104B

Composite/single supplies V3.105

Examples of composite/single supplies V3.105A

Multiple supplies V3.106

Two-part tariffs V3.107

Mutual supplies V3.108

Classification of supplies

Classification of supplies—introduction V3.111

Supply of goods V3.112

Supply of services V3.113

Neither supplies of goods

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