# The Value Added Tax (Reverse Charge) (Anti-avoidance) Order 1997, Article 6: Rights not exercised before 1st July 1997


Where—
(a) the circumstances mentioned in article 8(3) below apply;
(b) a right to relevant telecommunications services is exercised on or after 1st July 1997;
(c) the consideration for the right was in money; and
(d) a payment in respect of the right was made before 1st July 1997,
the payment shall be deemed to have been made at the time of the exercise of the right.

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Source: https://www.legislation.gov.uk/uksi/1997/1523/article/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-reverse-charge-anti-avoidance-order-1997/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.