- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
1(1)There is a supplementary charge to value added tax on a supply of goods or services that is treated as taking place on or after 22 June 2010 if—
(a)the supply spans the date of the VAT change,
(b)it is subject to VAT at the rate in force under section 2 of VATA 1994,
(c)the person to whom the supply is made is not entitled under VATA 1994 to credit for, or the repayment or refund of, all of the VAT on the supply, and
(d)a relevant condition is met.
(2)In this Schedule “the date of the VAT change” means 4 January 2011.
(3)For the cases in which a supply, other than the grant of a right to goods or services, spans the date of the VAT change and the relevant conditions in relation to such a supply, see paragraph 2.
(4)For the cases in which a supply consisting of the grant of a right to goods or services spans the date of the VAT change and the relevant conditions in relation to such a supply, see paragraph 3.
(5)Sub-paragraph (1) has effect subject to the exceptions made by or under Part 2 of this Schedule.
(6)In this Schedule—
Part 3 contains provision about liability for, and the amount of, a supplementary charge under this Schedule,
Part 4 contains special provision about listed supplies, and
Part 5 contains provision about administration and interpretation.
(7)A supplementary charge to value added tax under this Schedule is to be treated for all purposes as if it were value added tax charged in accordance with VATA 1994.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: