- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance (No. 2) Act 2010
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Changes to legislation:
There are currently no known outstanding effects for the Finance (No. 2) Act 2010,
Part 2
.
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Part 2 U.K.Exceptions
Letting etc of assetsU.K.
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.
Condition B cases involving normal commercial practiceU.K.
12U.K.There is no supplementary charge under this Schedule on a supply of goods or services within paragraph 2 or a grant of a right to goods or services within paragraph 3 if—
(a)the only relevant condition met is condition B, and
(b)the supply is made, or the right is granted, in accordance with normal commercial practice in relation to the supply of, or the grant of a right to, such goods or services.
Condition D cases involving hire purchase, conditional sale or credit sale of goodsU.K.
13U.K.There is no supplementary charge under this Schedule on a supply of goods within paragraph 2 if—
(a)the only relevant condition met is condition D,
(b)the VAT invoice—
(i)relates to a supply of goods made under a hire-purchase, conditional sale or credit sale agreement,
(ii)forms part of that agreement, and
(iii)is issued in accordance with normal commercial practice in relation to a supply made under such an agreement, and
(c)the basic time of supply of the goods is intended and expected to be within 6 months of the date of the VAT invoice which relates to the supply.
Normal commercial practiceU.K.
14U.K.In this Part of this Schedule, “normal commercial practice”, in relation to a supply or grant of a right, means—
(a)normal commercial practice of the supplier or grantor at a time when an increase in the rate of VAT in force under section 2 of VATA 1994 is not expected, or
(b)if the supplier or grantor has no such practice, the normal commercial practice of suppliers making similar supplies, or granters granting similar rights, in the United Kingdom at such a time.
Further exceptionsU.K.
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.U.K.
(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.
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