# The Value Added Tax Regulations 1995, Regulation 90A


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.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/90A (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-90A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.