VATTOS - Time of supply: main contents

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VATTOS1000Introduction
VATTOS2000Legislation
VATTOS3000Identifying a tax point
VATTOS4000Basic tax points
VATTOS5000Actual tax points
VATTOS6000Accommodation tax points
VATTOS7000Treatment of supplies affected by a change in the charge to VAT
VATTOS8000Tax points for specific categories of supplier
VATTOS9000Tax points for specific types of supply

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)