Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Time of supply

From
HM Revenue & Customs
Updated
, see all updates

Legislation: UK primary law (VAT Act 1994): contents

  1. VATTOS2205
    Legislation: UK primary law (VAT Act 1994): Introduction to section 6
  2. VATTOS2210
    Legislation: UK primary law (VAT Act 1994): Section 6(1) Preamble
  3. VATTOS2215
    Legislation: UK primary law (VAT Act 1994): Section 6(2) Basic tax point (goods)
  4. VATTOS2220
    Legislation: UK primary law (VAT Act 1994): Section 6(3) Basic tax point (services)
  5. VATTOS2225
    Legislation: UK primary law (VAT Act 1994): Section 6(4) Advance payments and invoices
  6. VATTOS2230
    Legislation: UK primary law (VAT Act 1994): Section 6(5) 14 day rule for VAT invoices
  7. VATTOS2235
    Legislation: UK primary law (VAT Act 1994): Section 6(6) Extensions to the 14 day rule
  8. VATTOS2240
    Legislation: UK primary law (VAT Act 1994): Section 6(7) and (8) Intra-EC supplies of goods
  9. VATTOS2245
    Legislation: UK primary law (VAT Act 1994): Section 6(10) Accommodation tax points
  10. VATTOS2250
    Legislation: UK primary law (VAT Act 1994): Section 6(11) Self-supply
  11. VATTOS2255
    Legislation: UK primary law (VAT Act 1994): Section 6(12) Disposal of business assets
  12. VATTOS2260
    Legislation: UK primary law (VAT Act 1994): Section 6(13) Non-business use of business assets
  13. VATTOS2265
    Legislation: UK primary law (VAT Act 1994): Section 6(14) Power to make regulations
  14. VATTOS2270
    Legislation: UK primary law (VAT Act 1994): Section 6(14A) Place of supply of services
  15. VATTOS2275
    Legislation: UK primary law (VAT Act 1994): Section 6(15) Meaning of a VAT invoice
  16. VATTOS2280
    Legislation: UK primary law (VAT Act 1994): Section 88 Supplies spanning change of rate, etc
  17. VATTOS2285
    Legislation: UK primary law (VAT Act 1994): Section 89 Adjustments of contracts on changes in VAT
  18. VATTOS2290
    Legislation: UK primary law (VAT Act 1994): Section 97A Place of supply orders transitional provisions
  19. VATTOS2295
    Legislation: UK primary law (VAT Act 1994): Paragraphs 2B(3) and (4) of schedule 11 Self-billed invoices