The Value Added Tax Regulations 1995 No. 2518

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

Supplies of services by barristers and advocates U.K.

92.  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.

Commencement Information

I1 Reg. 92 in force at 20.10.1995, see reg. 1