Regulation 46

After regulation 60 there shall be inserted the following regulation—

“Accounting etc. by reference to the duty point

60A

Where in respect of—

(a)

any supply by a taxable person of dutiable goods, or

(b)

an acquisition by any person from another member State of dutiable goods,

the time of supply or acquisition, as the case may be, precedes the duty point in relation to those goods, the tax in respect of that supply or acquisition shall be accounted for and paid, and any question as to the inclusion of any duty in the value of the supply or acquisition shall be determined, by reference to the duty point or by reference to such later time as the Commissioners may allow.”.