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HMRC internal manual

VAT Time of supply

Legislation: UK primary law (VAT Act 1994): Section 6(14A) Place of supply of services


(14A) In relation to any services of a description specified in an order under section 7(11), this section and any regulations under this section or section 8(4) shall have effect subject to section 97A.


This subsection only applies where there is a change in the rules governing the place where services are supplied. If a change does occur the normal time of supply rules become subject to special transitional provisions set out in section 97A of the VAT Act 1994. For further information see VATTOS7300.