# The Value Added Tax (Disclosure of Avoidance Schemes) (Designations) Order 2004, Paragraph 4


(1) A payment for a supply of goods or services between connected persons—
(a) before the time applicable under section 6(2) or (3) of the Act; or
(b) where the supply is a continuous supply and the payment is before the goods or services are provided.
(2) A supply is a continuous supply if it is a supply to which regulation 85 (leases treated as supplies of goods), 86 (supplies of water, gas or any form of power, heat, refrigeration or ventilation), 90 (continuous supply of services), 91 (royalties and similar payments) or 93 (supplies in the construction industry) of the Value Added Tax Regulations 1995 applies.
(3) For the purposes of paragraph (1)(b) goods or services are provided at the time when, and to the extent that, the recipient receives the benefit of them.

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Source: https://www.legislation.gov.uk/uksi/2004/1933/schedule/2/paragraph/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004/schedule-2/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.