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What is Continuous Supply Of Goods

Tax Definition:-

Where the supply goods in the form of water, gas and electricity on a continuous basis and receive payments regularly, or from time to time. If this happens, there's a tax point every time a tax invoice is issued or a payment is received - whichever happens first.

Crown Copyright. Material taken from HM Revenue & Customs. Reproduced under the terms and conditions of the Click-Use Licence.

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Term created / updated 2007-01-12 09:28:28

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