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The Value Added Tax (Amendment) (No. 5) Regulations 1997
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- 1997 No. 2887
- Regulation 5
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5. For regulation 93 there shall be substituted—
“93.—(1) Where services, or services together with goods, are supplied in the course of the construction, alteration, demolition, repair or maintenance of a building or any civil engineering work under a contract which provides for payment for such supplies to be made periodically or from time to time, those services or goods and services shall be treated as separately and successively supplied at the earliest of the following times—
(a)each time that a payment is received by the supplier,
(b)each time that the supplier issues a VAT invoice, or
(c)to the extent that they have not already been treated as supplied by virtue of sub-paragraphs (a) and (b) above and subject to paragraph (2) below, the day which falls eighteen months after the date on which those services were performed.
(2) Sub-paragraph (1)(c) above does not apply unless the services were performed on or after 9th December 1997.”
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