SCHEDULES
SCHEDULE 2Supplementary charge to VAT
Part 1Supplementary charge to VAT
Series of supplies
5
1
This paragraph applies where—
a
the supply or grant of a right referred to in paragraph 2 or 3 (“the affected supply or grant”) is one of a series of supplies of, or grants of a right to, the same or substantially the same goods or services, and
b
each of the supplies, and the grants of a right, in the series was or will be made in the expectation that the affected supply or grant would or will take place.
2
In condition A in paragraphs 2 and 3, the references to the supplier and the grantor include any person who makes one of the supplies or grants one of the rights in the series.