# Finance Act 2009, Paragraph 4


(1) In this Schedule the “basic time of supply” is the time given by subsection (2) or (3) of section 6 of VATA 1994 (disregarding subsections (4) to (14) of that section).
(2) Sub-paragraph (1) does not apply in relation to listed supplies (see Part 4 of this Schedule).

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/3/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-3/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.