Section 14: Adjustment of contracts
54.Where a contract to supply aggregate has been entered into, and there is a change to the amount of tax chargeable in relation to the supply of the aggregate referred to in the contract, this section provides that the amount of payment due in return for the aggregate is to be adjusted so that the cost of the tax, to the extent that it would otherwise have been borne by the supplier, is borne instead by the person paying for the aggregate. However the parties to the contract can agree to disapply this rule.
