– see also Tax point; Value added tax (VAT)

Deemed supply, change in circumstances etc.

Legislation/Regulatory – FA2000 Sch. 6, para. 34(3)

Electricity or gas

Climate change levy accounting document

– see Climate change levy accounting document

Invoiced or paid for before 1 April 2001

Legislation/Regulatory – FA2000 Sch. 6, para. 36

Spanning change of rate etc.

Legislation/Regulatory – FA2000 Sch. 6, para. 37

Special utility schemes

Legislation/Regulatory – FA2000 Sch. 6, para. 29

Other commodities

– see Other commodities

Regulations as to

Legislation/Regulatory – FA2000 Sch. 6, para. 39