SCHEDULES

SCHEDULE 3 U.K. VAT: supplementary charge and orders changing rate

Part 1 U.K. Supplementary charge to VAT

“Basic time of supply” U.K.

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). U.K.

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