Statute
Section 95 — Value Added Tax Regulations 1995: Supplies spanning change of rate etc.
Text of the provision Official document
Supplies spanning change of rate etc.
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) , and 94B of these Regulations.
Official source: legislation.gov.uk
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