Sch 6 para 8
Where any supply of services is treated by virtue of section 8 , or any supply of goods is treated by virtue of section 9A, as made by the person by whom they are received, the value of the supply shall be taken— (a) in a case where the consideration for which the services or goods were in fact supplied to him was a consideration in money, to be such amount as is equal to that consideration; and (b) in a case where that consideration did not consist or not wholly consist of money, to be such amount in money as is equivalent to that consideration.