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Finance Act 1974
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5Value added tax-time of supply
Part I of the [1972 c. 41.] Finance Act 1972 (and in particular section 7(8) shall have effect as if references to cases where—
(a)goods or services are supplied for a consideration the whole or part of which is determined or payable periodically or at the end of any period ; or
(b)goods are supplied for a consideration the whole or part of which is determined at the time when the goods are appropriated for any purpose; or
(c)goods are supplied on hire for any period ; or
(d)services are supplied for any period,
included cases where the supply took place or began before the passing of that Act.
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