Statute
Section 94 — Value Added Tax Regulations 1995: General
Text of the provision Official document
General 94 Subject 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.
Official source: legislation.gov.uk
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