PART XITIME OF SUPPLY AND TIME OF ACQUISITION
Supplies of services by barristers and advocates92.
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.