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Home / De-Voil / Part V3 Supplies, acquisitions and imports / Division V3.2 Deemed supplies / Supplies made without consideration / V3.212 Goods used partly for non-business purposes
Commentary

V3.212 Goods used partly for non-business purposes


Part V3 Supplies, acquisitions and imports

The charge to tax of deemed supplies

A deemed supply of services takes place where goods held or used for the purposes of the business are, without consideration:

  1. Ìý

    •ÌýÌýÌýÌý put to any private use

  2. Ìý

    •ÌýÌýÌýÌý used for any purpose other than a purpose of the business, or

  3. Ìý

    •ÌýÌýÌýÌý made available to any person for use for any purpose other than a purpose of the business1

This provision was derived from Archived Directive 2006/112/EC, art 26(1)2.

A supply of services is treated as taking place under these provisions if, or of a business carried on by an individual, goods or land are used or made available for use by that individual personally3.

It is unnecessary for the goods to remain

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