4.5 Is the consideration paid for a composite supply, paid for all elements?

In my view, the rules for determining whether a composite supply should be treated as the supply of every individual element (the ‘main rule’) or as the single, composite sum of its components (through absorption or amalgamation) are also relevant for determining whether the total consideration paid for a multiple-element transaction should be allocated to all elements of the composite supply. It can be argued that, as a result of the absorption or amalgamation, the separate elements no longer exist as such (from a VAT perspective) and that therefore the consideration can only be attributed to the single, composite supply.1 This is different for ‘main rule’ composite supplies, where each individually supplied element has its own VAT consequences.