[F1InterpretationU.K.
172G. In this Part—
“relevant period” means 6 months following—
(i)
the date of the supply, or
(ii)
if later, the date on which the consideration for the supply, or (as the case may be) the unpaid part of it, became payable.]
Textual Amendments
F1Pt. 19B inserted (1.1.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2002 (S.I. 2002/3027), regs. 1, 8