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Finance (No. 2) Act 2010
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11(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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