“Basic time of supply” U.K.
4(1)In this Schedule the “basic time of supply” is the time given by subsection (2) or (3) of section 6 of VATA 1994 (disregarding subsections (4) to (14) of that section).U.K.
(2)Sub-paragraph (1) does not apply in relation to listed supplies (see Part 4 of this Schedule).