Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Securities Guidance

HM Revenue & Customs
, see all updates

Introduction and the law: the law on security: Value Added Tax: meaning of 'relevant goods or services'

This appears in paragraph 4(2) of Schedule 11 to the Value Added Tax Act 1994.

Its meaning is explained in paragraph 4(3) of Schedule 11.

‘Relevant goods or services’ mean goods or services supplied by or to the taxable person.