“Basic time of supply”
This section has no associated Explanatory Notes
4(1)In this Schedule the “basic time of supply” is the time given by subsection (2) or (3) of section 6 of VATA 1994 (disregarding subsections (4) to (14) of that section).
(2)Sub-paragraph (1) does not apply in relation to listed supplies (see Part 4 of this Schedule).