Page 36 - P6 Slide Taxation - Lecture Day 3 - VAT Part 2
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16.1. VALUE OF SUPPLY [s 10]
16.1. Value of supply: General rule [s 10(3)] – KL 2
• If consideration in money → the amount of money
• If consideration not in money → the open MV
• And then take out the VAT (x 14/114)
