Section 6(10)

The Commissioners may, at the request of a taxable person, by direction alter the time at which supplies made by him (or such supplies made by him as may be specified in the direction) are to be treated as taking place, either— by directing those supplies to be treated as taking place— the resulting times or dates being in every case earlier than would otherwise apply; or at times or on dates determined by or by reference to the occurrence of some event described in the direction; or at times or on dates determined by or by reference to the time when some event so described would in the ordinary course of events occur, by directing that, notwithstanding subsections (5) and (6) above, those supplies shall (to the extent that they are not treated as taking place at the time mentioned in subsection (4) above) be treated as taking place— at the beginning of the relevant working period (as defined in his case in and for the purposes of the direction); or at the end of the relevant working period (as so defined).

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Source: legislation.gov.uk · retrieved 2026-07-28