Commentary

V3.140 Tax point—goods, services and supplies specified in regulations: introduction

Part V3 Supplies, acquisitions and imports

V3.140 Tax point—goods, services and supplies specified in regulations: introduction

V3.140 Tax point—goods, services and supplies specified in regulations: introduction

Regulations1 made under VATA 1994, s 6(14) specify the time when a supply within certain descriptions is treated as taking place. The detailed provisions are described in V3.140A–V3.140E below.

For the tax point in relation to deemed supplies specified in regulations, see V3.261–V3.268.

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