# The Value Added Tax (Reverse Charge) (Anti-avoidance) Order 1997, Article 5: Treatment of a right to relevant telecommunications services


(1) Subject to article 6 below, where the circumstances mentioned in article 8(3) below apply the time at which and extent to which a supply of relevant telecommunications services by virtue of a right is to be treated as made shall be determined as if the supply of relevant telecommunications services and the right were a single supply of which the supply of the right and each of those supplies constituted different parts.
(2) Without prejudice to the generality of paragraph (1) above, the payment for a right to relevant telecommunications services or the consideration for that right, as the case may be, shall, for the purposes of article 4 above, be treated as if it were the payment or the consideration for the relevant telecommunications services supplied by virtue of the right.

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Source: https://www.legislation.gov.uk/uksi/1997/1523/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-reverse-charge-anti-avoidance-order-1997/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.