Part 1 Supplementary charge to VAT
- The charge
- Supply spanning the date of the VAT change
- Grant of right spanning the date of the VAT change
- “Basic time of supply”
- Series of supplies
- “Relevant consideration” and “related” supplies
- Financing
- Connected persons
- Receipt of payments
- Power to change relevant conditions
- Supplies treated as taking place before 31 March 2009