Turnover timing: installment and hire purchase recognised as total sale price; right to use and works contracts apportioned to period. Installment sales and hire purchase are treated as turnover equal to the total sale price payable under the agreement, including any option fee. Grants of a right to use goods (other than hire purchase or installment sale) are turnover to the proportion of sale price due in the tax period. Transfers of property in goods under a works contract are turnover to the extent of consideration received or receivable during the tax period.