The Value Added Tax Regulations 1995

Accounting etc. by reference to the duty point, and prescribed accounting period in which VAT on certain supplies is to be treated as being chargeable

41.  —

(1) Where in respect of—

(a) any supply by a taxable person of dutiable goods, or

(b) an acquisition by any person from another member State of dutiable goods,

the time of supply or acquisition, as the case may be, precedes the duty point in relation to those goods, the VAT in respect of that supply or acquisition shall be accounted for and paid, and any question as to the inclusion of any duty in the value of the supply or acquisition shall be determined, by reference to the duty point or by reference to such later time as the Commissioners may allow.

(2) Any VAT chargeable on a supply of goods or services by one member of a group to another to which section 43(1)(a) of the Act does not apply because the person making the supply and the person supplied do not continue to be members of that group until the time specified in paragraph (3) below shall be treated as chargeable (if it would otherwise be chargeable in an earlier period) in the first prescribed accounting period in which either the body making the supply or the body supplied (or both) no longer continue to be members of that group.

(3) The time referred to in paragraph (2) above is—

(a) in the case of a supply of goods which are to be removed in pursuance of the supply, a time after the removal,

(b) in the case of any other supply of goods, a time after the goods have been made available, in pursuance to the supply, to the body supplied, or

(c) in the case of a supply of services, a time after the services have been performed.