# Value Added Tax Act 1994, Paragraph 13


Regulations under this Schedule—
(a) may make different provision for different circumstances, and
(b) may include transitional provisions or savings.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/11A/paragraph/13 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.