SCHEDULES
SCHEDULE 2Supplementary charge to VAT
Part 2Exceptions
Normal commercial practice
14
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.