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Tax point
Practical Law UK Glossary 7-107-7373 (Approx. 2 pages)
Glossary
Tax point
For value added tax purposes, the time at which a supply is treated as taking place. The rules for determining the tax point are contained in section 6 of the Value Added Tax Act 1994.
For information on tax points relating to land transactions, see Practice note, VAT and property: tax points.