V3.424 Self-supplies

Input tax

A person is deemed to make a supply of goods or services in the course or furtherance of his business in the following circumstances—

CircumstanceAuthorityPara
1Motor car used for the purpose of the trader's businessSI 1992/3122 art 5V3.242
2Specified construction, alteration or demolition services performed for the purposes of the trader's businessSI 1989/472V3.244
3Business or part of a business transferred as a going concern to a body corporate included in a group registration where the representative member is not fully taxableVATA 1994 s 44V3.246
4Using a building for a purpose which

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