Part 2 Exceptions
Finance Act 2009 (2009 c 10) | Legislation

Part 2 Exceptions

Letting etc of assets

12

(1)     This paragraph applies in relation to a supply within paragraph 2 which arises from the letting, hiring or rental of assets.

(2)     There is no supplementary charge under this Schedule if—

(a)     the period to which the VAT invoice or payment referred to in paragraph 2(1) relates does not exceed 12 months, and

(b)

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