Paragraph 13

There is no supplementary charge under this Schedule on a supply of goods within paragraph 2 if—

(a)

the only relevant condition met is condition D,

(b)

the VAT invoice—

(i)

relates to a supply of goods made under a hire-purchase, conditional sale or credit sale agreement,

(ii)

forms part of that agreement, and

(iii)

is issued in accordance with normal commercial practice in relation to a supply made under such an agreement, and

(c)

the basic time of supply of the goods is intended and expected to be within 6 months of the date of the VAT invoice which relates to the supply.