Sch 2 para 13
There is no supplementary charge under this Schedule on a supply of goods within paragraph 2 if— (a) the only relevant condition met is condition D, (b) the VAT invoice— (i) relates to a supply of goods made under a hire-purchase, conditional sale or credit sale agreement, (ii) forms part of that agreement, and (iii) is issued in accordance with normal commercial practice in relation to a supply made under such an agreement, and (c) the basic time of supply of the goods is intended and expected to be within 6 months of the date of the VAT invoice which relates to the supply.