SCHEDULES
SCHEDULE 2Supplementary charge to VAT
Part 2Exceptions
Further exceptions
15
1
The Treasury may by order provide that there is no supplementary charge under this Schedule on supplies (including grants of rights to goods or services) of a description specified in the order.
2
An order under this paragraph—
a
may make provision having effect in relation to supplies of goods or services that are treated as taking place on or after 22 June 2010 or a later date, and
b
may have effect in relation to a supplementary charge which has become due before the order is made.