8. Supply of certain services

(1) Subject to paragraph (2) and in accordance with section 27(2) of the Act, the following services are deemed to be a supply of services by a person for consideration in the course or furtherance of the person’s business, that is to say, the supply free of charge of catering services for such person’s own private use or that of the staff of such person.

(2) This Regulation does not apply to any such supplies as are referred to in paragraph (1) if the total cost of providing those supplies has not exceeded, and is not likely to exceed, the amount specified in the definition of “services threshold” in section 2(1) of the Act in any continuous period of 12 months, unless the person making those supplies elects to be an accountable person in respect of those supplies.