PART XI U.K.TIME OF SUPPLY AND TIME OF ACQUISITION

Acquisitions of water, gas or any form of power, heat, refrigeration [F1 or other cooling,] or ventilation U.K.

F2 87.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Words in reg. 87 heading inserted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 4 (with reg. 1(2))

F2 Reg. 87 omitted (1.1.2013) by virtue of The Value Added Tax (Amendment) (No. 3) Regulations 2012 (S.I. 2012/2951), regs. 1, 2(8)