Sch 4 para 1
(1) Any transfer of the whole property in goods is a supply of goods; but, subject to sub-paragraph (2) below, the transfer— (a) of any undivided share of the property, or (b) of the possession of goods, is a supply of services. (2) If the possession of goods is transferred— (a) under an agreement for the sale of the goods, or (b) under agreements which expressly contemplate that the property also will pass at some time in the future (determined by, or ascertainable from, the agreements 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.