Part 3 Liability and Amount
Finance Act 2009 (2009 c 10) | Legislation

Part 3 Liability and Amount

Liability

16

(1)     A supplementary charge under this Schedule on a supply within paragraph 2—

(a)     is a liability of the supplier (subject to sub-paragraph (3)), and

(b)     becomes due on the date of the VAT change (rather than at the time of supply).

(2)     A supplementary charge under this Schedule on a supply consisting of the grant of a right to goods or services within paragraph 3—

(a)     is a liability of the grantor (subject to sub-paragraph (3)), and

(b)     becomes due on the first occasion on or after the date

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