Article 3

In this Order—

(a)

“normal commercial practice” means the normal commercial practice of the supplier at a time when an increase in the rate of VAT in force under section 2 of the Value Added Tax Act 1994^f1 is not expected, and

(b)

“basic time of supply” has the meaning given in paragraph 4(1) of Schedule 3 to the Finance Act 2009.

Annotations

Footnotes

f1: 1994 c. 23; section 2(1) was amended by section 21(2) and (6) of the Finance Act 1995 (c. 4), section 99(2) and (3) of the Finance Act 2001 (c. 9), S.I. 2008/3020 and section 9(1) of the Finance Act 2009; section 2(2) was amended by paragraph 2 of Schedule 31 to the Finance Act 2001 and paragraph 25 of Schedule 3 to the Finance Act 2009.