SolvedVATTOS2100 | Legislation: introduction
From HM Revenue & Customs · VAT Time of supply
The main elements of UK time of supply law are section 6 of the VAT Act 1994 and the majority of the regulations that make up Part XI of the VAT Regulations 1995. There are further provisions at sections 88 and 89 of the Act that apply in the event of changes in VAT rate or liability.