SCHEDULES

SCHEDULE 3VAT: supplementary charge and orders changing rate

Part 1Supplementary charge to VAT

Series of supplies

5

(1)

This paragraph applies where—

(a)

the supply or grant of a right referred to in paragraph 2 or 3 (“the affected supply or grant”) is one of a series of supplies of, or grants of a right to, the same or substantially the same goods or services, and

(b)

each of the supplies, and the grants of a right, in the series was or will be made in the expectation that the affected supply or grant would or will take place.

(2)

In condition A in paragraphs 2 and 3 the references to the supplier and the grantor include any person who makes one of the supplies or grants one of the rights in the series.