Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE VIII U.K. RATES

CHAPTER 1 U.K. Application of rates

Article 95 U.K.

Where rates are changed, Member States may, in the cases referred to in Articles 65 and 66, effect adjustments in order to take account of the rate applying at the time when the goods or services were supplied.

Member States may also adopt all appropriate transitional measures.