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Jets Ltd received an order on 30 July, delivered the goods to the customer on 20 August and issued a sales invoice on 30 August.

Jets Ltd received an order on 30 July, delivered the goods to the customer on 20 August and issued a sales invoice on 30 August. Payment was received on 13 September. Which of the following dates would be the tax point for VAT purposes?

a) 30 August

b) 20 August

c) 30 July

d) 13 September

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