VATTOS7100 | Treatment of supplies affected by a change in VAT: introduction

Section 88 of the VAT Act 1994 (see VATTOS2280) sets out special rules that may be adopted at the time of a change of VAT rate or change in liability. Under regulation 95 of the VAT Regulations 1995 (see VATTOS2390) these special rules are also applied to all supplies covered by the time of supply regulations. Section 97A (see VATTOS2290) provides additional special rules that apply at the time of a change in the place of supply of services.