The Value Added Tax Regulations 1995

Supplies spanning change of rate etc. U.K.

95.  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, [F1 82A,] 84, 85, 86(1) to (4) [F2 , ] [F3 and 94B] of these Regulations.

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 Information

I1 Reg. 95 in force at 20.10.1995, see reg. 1