The Value Added Tax Regulations 1995

GeneralU.K.

94.  [F1Subject to regulation 90B above, where under this Part] of these Regulations a supply is treated as taking place each time that a payment (however expressed) is received or an invoice is issued, the supply is to be treated as taking place only to the extent covered by the payment or invoice.

Textual Amendments

Commencement Information

I1Reg. 94 in force at 20.10.1995, see reg. 1