[F190A. Where—U.K.
(a)relevant services are supplied for a period for a consideration the whole or part of which is determined or payable periodically or from time to time;
(b)the period covered by the payment referred to in sub-paragraph (c) below ends on or after 1st July 1997; and
(c)a payment in respect of the services was made before 1st July 1997,
the services shall be treated as supplied on 1st July 1997.]