OpenLegislation

Paragraph 11

In relation to supplies treated as taking place before 31 March 2009, this Schedule has effect as if—

(a)

paragraphs 2(5), 3(5) and 6 (condition B) and all references to condition B were omitted,

(b)

in paragraph 2(6) (condition C), the words “or a person connected with the supplier” were omitted, and

(c)

in paragraph 3(6) (condition C), the words “or a person connected with the grantor” were omitted.