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Finance Act 2012
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- UK Public General Acts
- 2012 c. 14
- SCHEDULE 27
- PART 1
- Supplies linked to the...
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Changes over time for: Cross Heading: Supplies linked to the post-change period
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- 17/07/2012- Amendment
- 16/11/2017
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Supplies linked to the post-change periodU.K.
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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