Regulation 95 Supplies spanning change of rate etc.I1
United Kingdom
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, F182A, 84, 85, 86(1) to (4) F2, F3and 94B of these Regulations.
Annotations
Textual amendments
- F1
Word in reg. 95 inserted (with effect in accordance with reg. 2(1) of the amending S.I.) by The Value Added Tax (Amendment) (No. 4) Regulations 2004 (S.I. 2004/3140), regs. 2(1), 5
- F2
Comma in reg. 95 substituted for word (1.10.2003) by The Value Added Tax (Amendment) (No. 5) Regulations 2003 (S.I. 2003/2318), regs. 1(2), 4 (with reg. 1(2))
- F3
Words in reg. 95 inserted (1.10.2003) by The Value Added Tax (Amendment) (No. 5) Regulations 2003 (S.I. 2003/2318), regs. 1(2), 4 (with reg. 1(2))
Commencement
- I1
Reg. 95 in force at 20.10.1995, see reg. 1