{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/section-4",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/section-4.json",
  "legislation": "ukpga/1983/55",
  "legislation_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
  "path": "section/4",
  "kind": "section",
  "number": "4",
  "heading": "Time of supply.",
  "text": "(1) The provisions of this section and section 5 below shall apply (subject to section 35 below) for determining the time when a supply of goods or services is to be treated as taking place for the purposes of the charge to tax.\n(2) Subject to the provisions of section 5 below, a supply of goods shall be treated as taking place—\n(a) if the goods are to be removed, at the time of the removal;\n(b) if the goods are not to be removed, at the time when they are made available to the person to whom they are supplied;\n(c) if the goods (being sent or taken on approval or sale or return or similar terms) are removed before it is known whether a supply will take place, at the time when it becomes certain that the supply has taken place or, if sooner, 12 months after the removal.\n(3) Subject to the provisions of section 5 below, a supply of services shall be treated as taking place at the time when the services are performed.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 4(1) inserted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.5; S.I. 1992/2979, art. 4,Sch. (with art. 5)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 4, 5 applied by Finance Act 1990 (c. 29, SIF 40:2), s. 11(10)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Ss. 4, 5 excluded by S.I. 1987/1806, art. 4"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Ss. 4, 5 amended by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), Pt. VIIIA (as inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. I)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/55/section/4",
    "retrieved_at": "2026-10-29T10:04:55.994456+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}