Hire Purchase - Supply Of Goods
- Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:
Section: 46(1)(a), 19(1)(a), 19(1)( c)
However, Section 20(1) When the H.P. agreement is completed, the transfer of ownership of the goods pursuant to hire purchase contract (Section 19(1)( c) by a person supplying financial services of a kind specified in paragraph 6(1)(e) of Schedule 1as part of that contract, shall be deemed not to be a supply of goods.