SG15110 - Introduction and the law: the law on security: Value Added Tax: meaning of 'relevant goods or services'
This appears in paragraph 4(2) of Schedule 11 to the Value Added Tax Act 1994.
Its meaning is explained in paragraph 4(3) of Schedule 11.
鈥楻elevant goods or services鈥� mean goods or services supplied by or to the taxable person.