Other commodities
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