# The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992, Regulation 13


In regulation 20—
(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,”; 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.”.

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Source: https://www.legislation.gov.uk/uksi/1992/3102/regulation/13 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.