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): Section 6(14A) Place of supply of services

Law

(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.

Commentary

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.