# The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992, Regulation 17


For regulation 27 there shall be substituted the following—
“27 Where under this Part of these Regulations a supply is treated as taking place each time that a payment (however expressed) is received or an invoice is issued, the supply is to be treated as taking place only to the extent covered by the payment or invoice.”.

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Source: https://www.legislation.gov.uk/uksi/1992/3102/regulation/17 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.