Sch 31 para 4
(1) Section 88 of the Value Added Tax Act 1994 (supplies spanning change of rate etc.) is amended as follows. (2) In subsection (1) (section applies where there is a change in the rate of VAT in force under section 2 or the descriptions of exempt or zero-rated supplies or acquisitions)— (a) after “section 2” insert “ or 29A ” , and (b) for “or zero-rated” (in both places) substitute “ , zero-rated or reduced-rate ” . (3) In subsection (2) (election to disregard time of supply rules), after “any question whether it is zero-rated or exempt” insert “ or a reduced-rate supply ” . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .