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Finance Act 2009
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- UK Public General Acts
- 2009 c. 10
- SCHEDULE 3
- Part 2
- Letting etc of assets
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Finance Act 2009, Cross Heading: Letting etc of assets is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Letting etc of assetsU.K.
12(1)This paragraph applies in relation to a supply within paragraph 2 which arises from the letting, hiring or rental of assets.U.K.
(2)There is no supplementary charge under this Schedule if—
(a)the period to which the VAT invoice or payment referred to in paragraph 2(1) relates does not exceed 12 months, and
(b)the VAT invoice is issued, or the payment is received, in accordance with normal commercial practice in relation to the letting, hiring or rental of such assets.
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