s 39A Application to supplies spanning one or more specified changes
39A.—(1) Subject to subsection (2), this Division applies to a supply despite any different result that may arise by virtue of the application of —(a) section 11; (b) section 11A; (c) section 11B; (d) section 11C; and (e) section 12. (2) However, sections 11B(2) and (6) and 11C(6) and (7) apply to a supply that spans one or more specified changes despite anything in this Division. (3) To avoid doubt, where a supply spans more than one specified change, this Division applies to each specified change individually, whether the specified changes are of the same type or of different types. (4) Where a supply spans more than one specified change, then in applying section 39B or 39C in relation to the second or any subsequent specified change (each called X) —(a) a reference in section 39B(1) to any performance of the supply or consideration received before the date of X is a reference to the performance or receipt of consideration in the period —(i) from and including the date of the most recent specified change before X; and (ii) up to and including the day immediately before the date of X; and (b) a reference to the value of the supply in sections 39B(1)(d) and (3)(d) and 39C(d) excludes any part of the value of the supply that was, in relation to any specified change before X, subject to any old rate relating to any such specified change or not chargeable to tax in accordance with this Act. (5) Where a supply spans one or more specified changes, this Division does not apply in relation to any such specified change that occurs on or before the date on which the person is or is required to be registered under this Act.[Act 35 of 2022 wef 01/01/2023]