Part XI TIME OF SUPPLY AND TIME OF ACQUISITION
United Kingdom
- 81Goods for private use and free supplies of services
- 82Services from outside the United Kingdom
- 82AGoods supplied by persons outside the United Kingdom
- 83Time of acquisition
- 84Supplies of land—special cases
- 85Leases treated as supplies of goods
- 86Supplies of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation
- 87Acquisitions of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation
- 88Supplier’s goods in possession of buyer
- 89Retention payments
- 90Continuous supplies of services
- 90ARegulation 90A
- 90BRegulation 90B
- 91Royalties and similar payments
- 92Supplies of services by barristers and advocates
- 93Supplies in the construction industry
- 94General
- 94ARegulation 94A
- 94BRegulation 94B
- 95Supplies spanning change of rate etc.