Section 6:
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.
6. Where the possession of goods is transferred—
(a) under an agreement for the sale of the goods; or
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Value Added Tax Act
(b) under an agreement which expressly contemplates that the property
also will pass at some time in the future (determined by, or ascertainable from, the agreement but in any case not later than when the
goods are fully paid for),
it is then in either case a supply of the goods.