{
  "url": "https://openlegislation.uk/value-added-tax-supplementary-charge-order-2009/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-supplementary-charge-order-2009/article-2.json",
  "legislation": "uksi/2009/3127",
  "legislation_title": "The Value Added Tax (Supplementary Charge) Order 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-supplementary-charge-order-2009",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "There is no supplementary charge on a supply of goods within paragraph 2 of Schedule 3 to the Finance Act 2009 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 six months of the date of the VAT invoice which relates to the supply.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Condition D is provided for in paragraph 2(8) of Schedule 3 to the Finance Act 2009."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3127/article/2",
    "retrieved_at": "2026-10-29T03:00:21.134921+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."
}