{
  "url": "https://openlegislation.uk/finance-no-2-act-2010/schedule-2/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2010/schedule-2/paragraph-13.json",
  "legislation": "ukpga/2010/31",
  "legislation_title": "Finance (No. 2) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2010",
  "path": "schedule/2/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "There is no supplementary charge under this Schedule on a supply of goods within paragraph 2 if—\n(a) the only relevant condition met is condition D,\n(b) the VAT invoice—\n(i) relates to a supply of goods made under a hire-purchase, conditional sale or credit sale agreement,\n(ii) forms part of that agreement, and\n(iii) is issued in accordance with normal commercial practice in relation to a supply made under such an agreement, and\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/31/schedule/2/paragraph/13",
    "retrieved_at": "2026-10-29T09:09:51.999037+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}