# The Value Added Tax Regulations 1995, Regulation 95: Supplies spanning change of rate etc.

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/95 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-95
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.