OpenLegislation

Paragraph 32

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

If within 14 days after the time applicable under paragraph 30(2) the person making the supply issues an invoice in respect of it, the supply is treated as taking place at the time the invoice is issued.

(2)

This does not apply—

(a)

to the extent that the supply is treated as taking place at the time mentioned in paragraph 31(1) (earlier invoice), or

(b)

if the person liable to account for any levy charged on the supply has notified the Commissioners in writing that he elects not to avail himself of sub-paragraph (1).

(3)

The Commissioners may, at the request of a person liable to account for any levy charged on any supplies, direct that sub-paragraph (1) shall apply—

(a)

in relation to those supplies, or

(b)

in relation to such of those supplies as may be specified in the direction,

with the substitution for the period of 14 days of such longer period as may be specified in the direction.

(4)

Sub-paragraphs (1) to (3) apply subject to any direction under paragraph 35.

Notes on Schedule 6

Modifications

C1

Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3

C2

Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)