Value Added Tax Act (Cap. 406), article 6

6. The provisions of the Second S chedule shall apply for the purpose of determining any question as to whether an operation is to be treated as: (a) a supply of goods, a supply of services, an intra- community acquisition or an importation; (b) made for consideration; (c) made by a taxable p erson acting as such. Place of supplies, intra-community acquisitions and importations. Substituted by: X. 2003.7.