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PART XITIME OF SUPPLY AND TIME OF ACQUISITION

Acquisitions of water, gas or any form of power, heat, refrigeration or ventilation

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.