Clause 38

Where, after the making of a contract for the supply of goods or services and before the goods or services are supplied, there is a change in the tax charged on the supply, then, unless the contract otherwise provided, there shall be added to or deducted from the consideration for the supply an amount equal to the change.

References in this section to a change in the tax charged on a supply include references to a change to or from no tax being charged on the supply.