Finance (No. 2) Act 2010 (c. 31)

SCHEDULES

SCHEDULE 2 U.K. Supplementary charge to VAT

Part 2 U.K. Exceptions

Condition B cases involving normal commercial practice U.K.

12 U.K. There is no supplementary charge under this Schedule on a supply of goods or services within paragraph 2 or a grant of a right to goods or services within paragraph 3 if—

(a) the only relevant condition met is condition B, and

(b) the supply is made, or the right is granted, in accordance with normal commercial practice in relation to the supply of, or the grant of a right to, such goods or services.