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Finance Act 2009
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- UK Public General Acts
- 2009 c. 10
- SCHEDULE 3
- Part 5
- Adjustment of contracts following...
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Changes over time for: Cross Heading: Adjustment of contracts following the VAT change
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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 03 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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Adjustment of contracts following the VAT changeU.K.
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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