Section 74 | Business samples

(1)In Schedule 4 to VATA 1994 (matters to be treated as supply of goods or services), paragraph 5 (transfer or disposal of goods forming part of the assets of a business) is amended as follows.

(2)For sub-paragraph (2)(b) substitute—

(b)the provision to a person, otherwise than for a consideration, of a sample of goods.

(3)Omit sub-paragraph (3).