{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-90A",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-90A.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/90A",
  "kind": "regulation",
  "number": "90A",
  "heading": null,
  "text": "Where—\n(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;\n(b) the period covered by the payment referred to in sub-paragraph (c) below ends on or after 1st July 1997; and\n(c) a payment in respect of the services was made before 1st July 1997,\nthe services shall be treated as supplied on 1st July 1997.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 90A, 90B inserted (1.7.1997) by The Value Added Tax (Amendment) (No. 2) Regulations 1997 (S.I. 1997/1525), regs. 1, 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/90A",
    "retrieved_at": "2026-10-29T13:01:01.982800+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}