# Finance (No. 2) Act 2010, 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.

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Source: https://www.legislation.gov.uk/ukpga/2010/31/schedule/2/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2010/schedule-2/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.