Section 4:

Value Added Tax Act · THIRD SCHEDULE

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

4. Any transfer of the whole property in goods is a supply of goods; but the transfer— (a) of any undivided share of the property; or (b) of the possession of goods, is a supply of services.