SCHEDULES

SCHEDULE 3U.K.VAT: supplementary charge and orders changing rate

Part 1U.K.Supplementary charge to VAT

“Basic time of supply” U.K.

4(1)In this Schedule the “basic time of supply” is the time given by subsection (2) or (3) of section 6 of VATA 1994 (disregarding subsections (4) to (14) of that section).U.K.

(2)Sub-paragraph (1) does not apply in relation to listed supplies (see Part 4 of this Schedule).