# Taxation (Cross-border Trade) Act 2018, Paragraph 74


(1) Section 88 (supplies spanning change of rate etc) is amended as follows.
(2) In subsection (1), omit “or exempt, zero-rated or reduced-rate acquisitions”.
(3) Omit subsections (4) and (7).
(4) For subsection (8) substitute—
“(8) References in this section to a supply being a reduced-rate supply are references to a supply being one on which VAT is charged at the rate in force under section 29A.”

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/74 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-74
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.