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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 [F2an invoice such as is described in regulation 83 is issued.].
Textual Amendments
F1Words in reg. 87 heading inserted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 4 (with reg. 1(2))
F2Words in reg. 87 substituted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 14
Commencement Information
I1Reg. 87 in force at 20.10.1995, see reg. 1