13. In regulation 20(1)—
(a)at the beginning of paragraph (1), there shall be inserted the following—
“Except in relation to a supply to which subsections (3A) and (3B) of section 5 of the Act apply,”(2); and
(b)there shall be added after paragraph (4) the following paragraph—
“(5) A supply such as is mentioned in paragraph (1)(a), (b) or (c) above to which subsections (3A) and (3B) of section 5 of the Act apply shall be treated as taking place on the day of the issue of a tax invoice in respect of the supply.”.
Regulation 20 was amended by S.I. 1989/1132.
Subsections (3A) and (3B) of section 5 are to be inserted by section 14(2) of, and paragraph 6(1) of Schedule 3 to, the Finance (No. 2) Act 1992 on a day appointed in accordance with section 14(3) of that Act.