Services from outside the United KingdomU.K.
82. Services which are treated as made by a taxable person under section 8(1) of the Act shall be treated as being supplied when the supplies are paid for or, if the consideration is not in money, on the last day of the prescribed accounting period in which the services are performed.
Modifications etc. (not altering text)
C1Reg. 82 modified (1.7.1997) by The Value Added Tax (Reverse Charge) (Anti-avoidance) Order 1997 (S.I. 1997/1523), arts. 1, 4(1)
Commencement Information
I1Reg. 82 in force at 20.10.1995, see reg. 1