Point in time view as at 16/11/2017.
There are currently no known outstanding effects for the Finance Act 2012, Cross Heading: Supplies linked to the post-change period.
4(1)A supply of services within paragraph 3(1)(a) or (c) is linked to the post-change period if, and to the extent that, the services are carried out or provided on or after the date of the VAT change.U.K.
(2)A supply of goods within paragraph 3(1)(b) is linked to the post-change period if, and to the extent that, the goods are incorporated into the building concerned (or its site) on or after that date.
(3)A supply within paragraph 3(1)(d) is linked to the post-change period if, and to the extent that, the services to which the grant relates are carried out or provided on or after that date.
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