Section 91 — Value Added Tax Regulations 1995: Royalties and similar payments

Royalties and similar payments 91 Where the whole amount of the consideration for a supply of services was not ascertainable at the time when the services were performed and subsequently the use of the benefit of those services by a person other than the supplier gives rise to any payment of consideration for that supply which is—

a in whole or in part determined or payable periodically or from time to time or at the end of any period, b additional to the amount, if any, already payable for the supply, and c not a payment to which regulation 90 applies, a further supply shall be treated as taking place each time that a payment in respect of the use of the benefit of those services is received by the supplier or a VAT invoice is issued by the supplier, whichever is the earlier.