The Value Added Tax Regulations 1995 No. 2518

PART XI U.K. TIME OF SUPPLY AND TIME OF ACQUISITION

Acquisitions of water, gas or any form of power, heat, refrigeration [F1 or other cooling,] or ventilation U.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 [F2 an invoice such as is described in regulation 83 is issued.].

Textual Amendments

F1 Words 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))

F2 Words 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

I1 Reg. 87 in force at 20.10.1995, see reg. 1