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HMRC internal manual

VAT Time of supply

Legislation: UK primary law (VAT Act 1994): Section 6(14) Power to make regulations


(14) The Commissioners may by regulations make provision with respect to the time at which (notwithstanding subsections (2) to (8) and (11) to (13) above or section 55(4)) a supply is to be treated as taking place in cases where -

(a) it is a supply of goods or services for a consideration the whole or part of which is determined or payable periodically, or from time to time, or at the end of any period, or

(b) it is a supply of goods for a consideration the whole or part of which is determined at the time when the goods are appropriated for any purpose, or

(c) there is a supply to which section 55 applies, or

(d) there is a supply of services by virtue of paragraph 5(4) of Schedule 4 or an order under section 5(4);

and for any such case as is mentioned in this subsection the regulations may provide for goods or services to be treated as separately and successively supplied at prescribed times or intervals.


Section 6(14)(a), (b) and (d) provide the vires for most of the time of supply regulations found in Part XI of the VAT Regulations 1995. (NB No regulations have been made under 6(14)(c) in respect of the special scheme for gold.) These regulations (see VATTOS2300) cover various circumstances and override the rest of section 6. This means that, for the most part, the section 6(2) and (3) basic tax point rules do not apply to a supply covered by the regulations.