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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.1 Exemption /Land and buildings / V4.109 Barter and similar arrangements relating to leases
Commentary

V4.109 Barter and similar arrangements relating to leases

Part V4 Exemption, zero-rating and reduced rates

Barter and similar arrangements relating to leases may be explicitly set out in the lease documentation or they be expressed using other terminology or in a separate agreement. A key point is that consideration for a supply is not limited to monetary consideration. Consideration for a supply may be paid:

  1. Ìý

    •ÌýÌýÌýÌý wholly in money

  2. Ìý

    •ÌýÌýÌýÌý partly in money and partly otherwise than in money

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