OpenLegislation

Part XI TIME OF SUPPLY AND TIME OF ACQUISITION

United Kingdom

  1. 81Goods for private use and free supplies of services
  2. 82Services from outside the United Kingdom
  3. 82AGoods supplied by persons outside the United Kingdom
  4. 83Time of acquisition
  5. 84Supplies of land—special cases
  6. 85Leases treated as supplies of goods
  7. 86Supplies of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation
  8. 87Acquisitions of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation
  9. 88Supplier’s goods in possession of buyer
  10. 89Retention payments
  11. 90Continuous supplies of services
  12. 90ARegulation 90A
  13. 90BRegulation 90B
  14. 91Royalties and similar payments
  15. 92Supplies of services by barristers and advocates
  16. 93Supplies in the construction industry
  17. 94General
  18. 94ARegulation 94A
  19. 94BRegulation 94B
  20. 95Supplies spanning change of rate etc.