Regulation 90A F1
Where—
(a)
relevant services are supplied for a period for a consideration the whole or part of which is determined or payable periodically or from time to time;
(b)
the period covered by the payment referred to in sub-paragraph (c) below ends on or after 1st July 1997; and
(c)
a payment in respect of the services was made before 1st July 1997,
the services shall be treated as supplied on 1st July 1997.
Annotations
Textual amendments
- F1
Regs. 90A, 90B inserted (1.7.1997) by The Value Added Tax (Amendment) (No. 2) Regulations 1997 (S.I. 1997/1525), regs. 1, 4