http://www.legislation.gov.uk/id/ukpga/2009/10

SCHEDULES

SCHEDULE 3VAT: supplementary charge and orders changing rate

Part 1Supplementary charge to VAT

“Basic time of supply”

4 (1)

In this Schedule the “basic time of supply” is the time given by subsection (2) or (3) of section 6 of VATA 1994 (disregarding subsections (4) to (14) of that section).

(2)

Sub-paragraph (1) does not apply in relation to listed supplies (see Part 4 of this Schedule).