Supplementary charge to VAT
Amount
Legislation/Regulatory –
F(No.2)A2010 Sch. 2, para. 17
;
FA2009 Sch. 3, para. 17
Exceptions
Generally
Legislation/Regulatory –
FA2009 Sch. 3, para. 12-15
General provisions
Legislation/Regulatory –
F(No.2)A2010 s. 3(5), Sch. 2, para. 1
;
FA2009 s. 9(2)(a), Sch. 3, para. 1-11
Liability
Legislation/Regulatory –
F(No.2)A2010 Sch. 2, para. 16
;
FA2009 Sch. 3, para. 16