Schedule 3
Finance Bill
10:15 am
David Gauke (Shadow Minister, Treasury; South West Hertfordshire, Conservative)
I beg to move amendment 5, in schedule 3, page 75, line 7, at end insert—
‘(10) Paragraphs 2(3) and (4) shall not apply where the supplier can demonstrate that the terms of its contract does not permit additional VAT to be charged (i.e. if the contract provides otherwise for the purposes of paragraph 21(2) of this Schedule) and that at the time the contract was entered into the supplier had no intention or knowledge that it would become connected with the person to whom the supply is made.’.