Related Commentary  Related Cases

90(1)  Subject to paragraph (2) below, where services, except those to which regulation 93 applies, are supplied for a period for a consideration the whole or part of which is determined or payable periodically or from time to time, they shall be treated as separately and successively supplied at the earlier of the following times–

(a)each time that a payment in respect of the supplies is received by the supplier, or

(b)each time that the supplier issues a VAT invoice relating to the supplies.

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