Related Commentary  Related Cases

93(1)  Where services, or services together with goods, are supplied in the course of the construction, alteration, demolition, repair or maintenance of a building or any civil engineering work under a contract which provides for payment for such supplies to be made periodically or from time to time, those services or goods and services shall be treated as separately and successively supplied at the earliest of the following times–

(a)each time that a payment is received by the supplier,

(b)each time that the supplier issues a VAT invoice, or

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