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The Value Added Tax Regulations 1995
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- UK Statutory Instruments
- 1995 No. 2518
- PART XI
- Regulation 93
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Supplies in the construction industry
93. Where services, or services together with goods, are supplied in the course of the construction, alteration, demolition, repair or maintenance of a building or of any civil engineering work under a contract which provides for payment for such supplies to be made periodically or from time to time, a supply shall be treated as taking place at the earlier of the following times—
(a)each time that a payment is received by the supplier where the consideration for the contract is wholly in money, or
(b)each time that the supplier issues a VAT invoice.
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