FYI - VAT Increase Jan 1st

I have been sent some info regarding the VAT increase. The full article is linked below however what is interesting is the following statement:

You sell a car for £20,000, but delivery is after the rate change. If the invoice is dated 31st December 2009 and the customer pays within 6 months, then VAT is due at 15%. Of course if he actually pays in full for the car before January 1st, VAT of 15% is payable, irrespective of delivery or invoice date.

http://www.contractoruk.com/004618.html

Hi the S3 went in May, just before I ordered the S4. TBH I loved it, did everything the Imprezas do with more comfort. The Evo was different, that was much more hardcore and can't be compared.