On 21/05/2013,
you requested for the version in force on 21/05/2013
incorporating all amendments published on or before 21/05/2013.
The closest version currently available is that of 31/07/2005.
10.
—(1) The Second Schedule shall apply for determining what is, or is to be treated as, a supply of goods or a supply of services.
(2) Subject to any provision made by the Second Schedule and to orders made under subsection (3) —
(a)
“supply” in this Act includes all forms of supply, but not anything done otherwise than for a consideration;
(b)
anything which is not a supply of goods but is done for a consideration (including, if so done, the granting, assignment or surrender of any right) is a supply of services.
(3) The Minister may by order amend the Second Schedule and may also provide by order with respect to any description of transaction —
(a)
that it is to be treated as a supply of goods and not as a supply of services;
(b)
that it is to be treated as a supply of services and not as a supply of goods; or
(c)
that it is to be treated as neither a supply of goods nor a supply of services.
(4) Without prejudice to subsection (3), an order made under that subsection may provide that paragraph 5(3) of the Second Schedule is not to apply, in relation to goods of any prescribed description used or made available for use in prescribed circumstances, so as to make that a supply of services under that paragraph.
(5) For the purposes of this section, where goods are manufactured or produced from any other goods, those other goods shall be treated as incorporated in the first-mentioned goods.
[UK VAT Act 1983, s. 3]