Cap. 406 ст. 6Operations constituting supplies, intra- community acquisitions and importations.

The provisions of the Second Schedule 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 person acting as such.