PART XITIME OF SUPPLY AND TIME OF ACQUISITION
Supplies of services by barristers and advocatesI192
Services supplied by a barrister, or in Scotland, by an advocate, acting in that capacity, shall be treated as taking place at whichever is the earliest of the following times—
a
when the fee in respect of those services is received by the barrister or advocate,
b
when the barrister or advocate issues a VAT invoice in respect of them, or
c
the day when the barrister or advocate ceases to practise as such.