- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
The Value Added Tax Regulations 1995
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Supplies in the construction industry
93. Where services, or services together with goods, are supplied in the course of the construction, alteration, demolition, repair or maintenance of a building or of any civil engineering work under a contract which provides for payment for such supplies to be made periodically or from time to time, a supply shall be treated as taking place at the earlier of the following times—
(a)each time that a payment is received by the supplier where the consideration for the contract is wholly in money, or
(b)each time that the supplier issues a VAT invoice.
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