SCHEDULES

SCHEDULE 3 VAT: supplementary charge and orders changing rate

Part 1 Supplementary charge to VAT

Supplies treated as taking place before 31 March 2009

11 In relation to supplies treated as taking place before 31 March 2009, this Schedule has effect as if—

(a) paragraphs 2(5), 3(5) and 6 (condition B) and all references to condition B were omitted,

(b) in paragraph 2(6) (condition C), the words “or a person connected with the supplier” were omitted, and

(c) in paragraph 3(6) (condition C), the words “or a person connected with the grantor” were omitted.