84. —
(1) Where by or under any enactment an interest in, or right over, land is compulsorily purchased and, at the time determined in accordance with section 6(2) or (3) of the Act, the person (the grantor) from whom it is purchased does not know the amount of payment that he is to receive in respect of the purchase then goods or, as the case may require, services shall be treated as supplied each time the grantor receives any payment for the purchase.
(2) Where a person (the grantor) grants or assigns the fee simple in any land, and at the time of the grant or assignment, the total consideration for it is not determinable, then goods shall be treated as separately and successively supplied at the following times—
(a)the time determined in accordance with section 6(2), (4), (5), (6), (9) or (10) of the Act, as the case may require, and
(b)the earlier of the following times—
(i)each time that any part of the consideration which was not determinable at the time mentioned in sub-paragraph (a) above is received by the grantor, or
(ii)each time that the grantor issues a VAT invoice in respect of such a part.
Commencement Information
I1Reg. 84 in force at 20.10.1995, see reg. 1