# Finance Act 2009, Paragraph 14


In this Part of this Schedule “normal commercial practice” means normal commercial practice at a time when an increase in the rate of VAT in force under section 2 of VATA 1994 is not expected.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/3/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-3/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.