Time of supply

Deemed supplies

Legislation/Regulatory – FA2000 Sch. 6, para. 34

Directions by commissioners

Legislation/Regulatory – FA2000 Sch. 6, para. 35

Earlier invoice

Legislation/Regulatory – FA2000 Sch. 6, para. 31

General rule supply by UK residents

Legislation/Regulatory – FA2000 Sch. 6, para. 30

Later invoice

Legislation/Regulatory – FA2000 Sch. 6, para. 32

Non-UK residents, supply by

Legislation/Regulatory – FA2000 Sch. 6, para. 33

Spanning change of rate etc.

Legislation/Regulatory – FA2000 Sch. 6, para. 38