Part 1 Supplementary Charge to VAT
Finance Act 2009 (2009 c 10) | Legislation

SCHEDULE 3 VAT: Supplementary Charge and Orders Changing Rate

Section 9

Part 1 Supplementary Charge to VAT

The charge

1

(1)     There is a supplementary charge on a supply of goods or services that is treated as taking place on or after 25 November 2008 if—

(a)     the supply spans the date of the VAT change,

(b)     it is subject to VAT at the rate in force under section 2 of VATA 1994,

(c)     the person to whom the supply is made is not entitled under VATA 1994 to credit for, or the repayment or refund of, all of the VAT on the supply, and

(d)     a relevant condition is met.

(2)     In this Schedule “the date of the VAT change†means 1 January 2010.

(3)     For the cases in which a supply, other than the grant of a right to goods or services, spans the date of the VAT change and the relevant conditions in relation to such a supply, see paragraph 2.

(4)     For the cases in which a supply consisting of the grant of a right to goods or services spans the date of the VAT change and the relevant conditions in relation

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