Part VI Supplementary provisions
Change in rate of VATetc. and disclosure of information
88 Supplies spanning change of rate etc.
1
C12
Where—
a
a supply affected by the change would, apart from section 6(4), (5), (6) or (10), be treated under section 6(2) or (3) as made wholly or partly at a time when it would not have been affected by the change; or
b
a supply not so affected would apart from section 6(4), (5), (6) or (10) be treated under section 6(2) or (3) as made wholly or partly at a time when it would have been so affected,
the rate at which VAT is chargeable on the supply, or any question whether it is zero-rated or exempt F8or a reduced-rate supply, shall if the person making it so elects be determined without regard to section 6(4), (5), (6) or (10).
3
Any power to make regulations under this Act with respect to the time when a supply is to be treated as taking place shall include power to provide for this section to apply as if the references in subsection (2) above to section 6(4), (5), (6) or (10) included references to specified provisions of the regulations.
F44
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5
Regulations under F1paragraph 2A of Schedule 11 may make provision for the replacement or correction of any VAT invoice which—
a
relates to a supply in respect of which an election is made under this section, but
b
was issued before the election was made.
6
No election may be made under this section in respect of a supply to which F5paragraph 7 of Schedule 4 or paragraph 2B(4) of Schedule 11 applies.
F67
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F38
References in this section to a supply being a reduced-rate supply are references to a supply being one on which VAT is charged at the rate in force under section 29A.