Schedule 6, Part 2, paragraph 4(1)

Sub-paragraph (2) applies where— goods or services are supplied for a consideration which is a price in money, the terms on which those goods or services are so supplied allow a discount for prompt payment of that price, payment of that price is not made by instalments, and payment of that price is made in accordance with those terms so that the discount is realised in relation to that payment.

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Source: legislation.gov.uk · retrieved 2026-07-28