# Finance Act 2000, Paragraph 32


(1) If within 14 days after the time applicable under paragraph 30(2) the person making the supply issues an invoice in respect of it, the supply is treated as taking place at the time the invoice is issued.
(2) This does not apply—
(a) to the extent that the supply is treated as taking place at the time mentioned in paragraph 31(1) (earlier invoice), or
(b) if the person liable to account for any levy charged on the supply has notified the Commissioners in writing that he elects not to avail himself of sub-paragraph (1).
(3) The Commissioners may, at the request of a person liable to account for any levy charged on any supplies, direct that sub-paragraph (1) shall apply—
(a) in relation to those supplies, or
(b) in relation to such of those supplies as may be specified in the direction,
with the substitution for the period of 14 days of such longer period as may be specified in the direction.
(4) Sub-paragraphs (1) to (3) apply subject to any direction under paragraph 35.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.