# The Value Added Tax Regulations 1995, Regulation 172G: Interpretation


In this Part—
“relevant period” means 6 months following—
(i)the date of the supply, or
(ii)if later, the date on which the consideration for the supply, or (as the case may be) the unpaid part of it, became payable.

---
Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/172G (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-172G
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.