Section 6(14)

The Commissioners may by regulations make provision with respect to the time at which (notwithstanding subsections (2) to (6) and (11) to (13) above or section 55(4)) a supply is to be treated as taking place in cases where— and for any such case as is mentioned in this subsection the regulations may provide for goods or services to be treated as separately and successively supplied at prescribed times or intervals. it is a supply of goods or services for a consideration the whole or part of which is determined or payable periodically, or from time to time, or at the end of any period, or it is a supply of goods for a consideration the whole or part of which is determined at the time when the goods are appropriated for any purpose, or there is a supply to which section 55 applies, or there is a supply of services by virtue of paragraph 5(4) of Schedule 4 or an order under section 5(4);

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