Where

VAT Time- Other

Where:

a) Goods are supplied under a rental agreement; or

b) Goods or services are supplied under an agreement or law which provides for periodic payments; or

c) There is a continuous supply of services,

The goods or services are treated as successively supplied for successive parts of the period of the agreement, and the time of supply of each successive supply occurs on the earlier of the date on which the payment is due or received.