VATTOS2290 - Legislation: UK primary law (VAT Act 1994): Section 97A Place of supply orders transitional provisions
Law
(1) This section shall have effect for the purpose of giving effect to any order made under section 7A(6), if -
(2) Invoices and other documents provided to any person before the commencement date shall be disregarded in determining the time of the supply of any services which, if their time of supply were on or after the commencement date, would be treated by virtue of the order as supplied in the United Kingdom.
(3) If there is a payment in respect of any services of the specified description that was received by the supplier before the commencement date, so much (if any) of that payment as relates to times on or after that date shall be treated as if it were a payment received on the commencement date.
(4) If there is a payment in respect of services of the specified description that is or has been received by the supplier on or after the commencement date, so much (if any) of that payment as relates to times before that date shall be treated as if it were a payment received before that date.
(5) Subject to subsection (6) below, a payment in respect of any services shall be taken for the purposes of this section to relate to the time of the performance of those services.
(6) Where a payment is received in respect of any services the performance of which takes place over a period a part of which falls before the commencement date and a part of which does not -
Commentary
In the event of a change in the place of supply of services affecting the UK, section 6(14)(A) (see VATTOS2270) provides for the time of supply to be subject to section 97A. This alters the effect of payments and invoicing for time of supply purposes. For further information on this see VATTOS7300.
