http://www.legislation.gov.uk/uksi/1997/2887/regulation/3/made

The Value Added Tax (Amendment) (No. 5) Regulations 1997

Building and construction

VAT

King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

These regulations, which come into force on 1st January 1998 amend the rules governing the time when a VAT charge arises on a supply of construction services. The amendments prevent avoidance of VAT involving the deferral of a VAT charge under contrived contracts where payment for construction services was not due for many years.