OpenLegislation

Regulation 13

Original text. Later amendments are not shown.

In regulation 20f1—

(a)

at the beginning of paragraph (1), there shall be inserted the following—

  • “Except in relation to a supply to which subsections (3A) and (3B) of section 5 of the Act apply,”f2; and

(b)

there shall be added after paragraph (4) the following paragraph—

“(5)

A supply such as is mentioned in paragraph (1)(a), (b) or (c) above to which subsections (3A) and (3B) of section 5 of the Act apply shall be treated as taking place on the day of the issue of a tax invoice in respect of the supply.”.

Annotations

Footnotes

f1

Regulation 20 was amended by S.I. 1989/1132.

f2

Subsections (3A) and (3B) of section 5 are to be inserted by section 14(2) of, and paragraph 6(1) of Schedule 3 to, the Finance (No. 2) Act 1992 on a day appointed in accordance with section 14(3) of that Act.