Point in time view as at 19/07/2011.
Finance Act 2009, Cross Heading: Adjustment of contracts following the VAT change is up to date with all changes known to be in force on or before 07 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.
21(1)This paragraph applies where—U.K.
(a)a contract for the supply of goods or services is made before the date of the VAT change, and
(b)there is a supplementary charge under this Schedule on the supply.
(2)The consideration for the supply is to be increased by an amount equal to the supplementary charge, unless the contract provides otherwise.
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