SolvedVATTOS2390 | Legislation: UK secondary law (VAT Regulations 1995): Regulation 95 supplies spanning a change of rate
From HM Revenue & Customs · VAT Time of supply
Law
95 Section 88 of the Act shall apply as if the references in subsection (2) of that section to section 6(4), (5), (6) and (10) of the Act included references to regulations 81, 82, 82A, 84, 85, 86(1) to (4), 88 to 93 and 94B of these Regulations.
Commentary
Regulation 95 is made under the powers provided for in section 88(3) of the VAT Act 1994 (see VATTOS2280). It extends the special change of rate arrangements contained in that section to all supplies. For further information see VATTOS7200.