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  2. Money
  3. Business tax
HMRC internal manual

VAT Time of supply

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
8 April 2025 - See all updates
  1. Back to contents
  2. VATTOS2000

VATTOS2300 - Legislation: UK secondary law (VAT Regulations 1995): contents

  1. VATTOS2305
    Introduction
  2. VATTOS2310
    Regulation 13(3F) Self-billed invoices
  3. VATTOS2315
    Regulation 81 Goods for private use and free supply of services
  4. VATTOS2320
    Regulation 82 Services from outside the UK
  5. VATTOS2325
    Regulation 82A Goods supplied by persons outside the UK
  6. VATTOS2330
    Regulation 84 Supplies of land (special cases)
  7. VATTOS2335
    Regulation 85 Leases treated as supplies of goods
  8. VATTOS2340
    Regulation 86 Supplies of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation
  9. VATTOS2345
    Regulation 88 Supplier’s goods in possession of buyer
  10. VATTOS2350
    Regulation 89 Retention payments
  11. VATTOS2355
    Regulations 90, 90A and 90B Continuous supplies of services
  12. VATTOS2360
    Regulation 91 Royalties and similar payments
  13. VATTOS2365
    Regulation 92 Supplies of services by barristers and advocates
  14. VATTOS2370
    Regulation 93 Supplies in the construction industry
  15. VATTOS2375
    Regulations 94 General
  16. VATTOS2380
    Regulation 94A General
  17. VATTOS2385
    Regulation 94B Further rules for certain on-going supplies
  18. VATTOS2390
    Regulation 95 Supplies spanning a change of rate
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