Value Added Tax Act 1994 Schedule 13 paragraph 4

Supply in accordance with pre-21.4.75 arrangements

Schedule 13 paragraph 4 deals with transitional provisions for arrangements about the timing of supplies that were already in place before 21 April 1975, ensuring they can continue under the framework of section 6(10).

• Arrangements agreed with HMRC before 21 April 1975 regarding the timing of supplies are preserved under this provision.
• The arrangements must have dealt with matters that could have been covered by a direction under section 6(10), had that provision been in force at the time.
• The taxable person is treated as having formally requested a direction under section 6(10) to the same effect as the original arrangements.
• HMRC may issue a direction accordingly, either specific to the individual case or as a general direction applying to a class or description of cases.