# The Value Added Tax (Supplementary Charge) Order 2009, 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 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.

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Source: https://www.legislation.gov.uk/uksi/2009/3127/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-supplementary-charge-order-2009/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.