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.