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What is Continuous Supply Of Services

Tax Definition:-

For the supply of services on a continuous basis and receipt of regular payments or payments made from time to time, there is a tax point every time a VAT 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 09:29:25

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