Acquisitions of water, gas or any form of power, heat, refrigeration or ventilationU.K.
87. Where goods described in regulation 86(1)(a), (b), (c) or (d) are acquired from another member State and the whole or part of any consideration comprised in the transaction in pursuance of which the goods are acquired is payable periodically, or from time to time, goods shall be treated as separately and successively acquired on each occasion that the supplier issues, in respect of the transaction, an invoice such as is described in regulation 83.
Commencement Information
I1Reg. 87 in force at 20.10.1995, see reg. 1