Related Commentary  Related Cases

38(1)  This regulation applies where–

(a)there is an increase in consideration for a supply, or

(b)there is a decrease in consideration for a supply,

which includes an amount of VAT and the increase or decrease occurs after the end of the prescribed accounting period in which the original supply took place.

38(1A)  [Omitted by SI 2009/586, reg. 5(b).]

38(1B)  [Omitted by SI 2009/586, reg. 5(c).]

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