# The Value Added Tax Regulations 1995, Regulation 31C


Paragraph 10(2) of Schedule 11 to the Act shall apply in relation to supplies of a description falling within items 1 and 2 of Group 15 of Schedule 9 to the Act as it applies in relation to the supply of goods under taxable supplies.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/31C (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-31C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.