Statute
Section 82A — Value Added Tax Regulations 1995: Goods supplied by persons outside the United Kingdom
Text of the provision Official document
Goods supplied by persons outside the United Kingdom 82A Goods which are treated as supplied by a person under section 9A of the Act shall be treated as being supplied when the goods are paid for or, if the consideration is not in money, on the last day of the prescribed accounting period in which the goods are removed or made available.
Official source: legislation.gov.uk
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