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| [third and fourth Sittings]
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| Schedule 3, page 75, line 7, at end insert— |
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| | ‘(10) | Paragraphs 2(3) and (4) shall not apply where the supplier can demonstrate that |
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| | the terms of its contract does not permit additional VAT to be charged (i.e. if |
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| | the contract provides otherwise for the purposes of paragraph 21(2) of this |
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| | Schedule) and that at the time the contract was entered into the supplier had no |
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| | intention or knowledge that it would become connected with the person to |
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| | whom the supply is made.’. |
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| Schedule 3, page 77, line 8, after ‘persons)’, insert ‘save for section 839(5)(b)’. |
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| Schedule 3, page 77, line 19, at end insert— |
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| | ‘(c) | may only apply to supplies made after the date of such order or where |
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| | supplies have been contracted to be made prior to such order and the |
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| | contract allows for additional consideration to be paid’. |
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