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HMRC internal manual

VAT Time of supply

From
HM Revenue & Customs
Updated
, see all updates

Time of supply: recent changes

Below are details of the amendments that were published on 20 May 2011 (see the update index for all updates)

| Page | Details of update | || | VATTOS2325
VATTOS2340
VATTOS9700  | Amended to reflect changes in the VAT treatment of supplies of natural gas, electricity, heat and cooling. |