Schedule 9ZE, Part 4, paragraph 27(3)

Where the change to which an amendment or notice under sub-paragraph (2) relates is an increase in the consideration for a UK supply, the person must pay to the tax authorities for the administering member State (in accordance with Article 62 of the Implementing Regulation) or, in a case falling within sub-paragraph (2)(b), the Commissioners, the difference between— the amount of VAT that was chargeable on the supply before the increase in consideration, and the amount of VAT that is chargeable in respect of the whole of the increased consideration for the supply.

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