»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp main elements of UK time of supply law are section 6 of the VAT Act 1994 and the majority of the regulations that make up Part XI of the VAT Regulations 1995. »Ê¹ÚÌåÓýappre are further provisions at sections 88 and 89 of the Act that apply in the event of changes in VAT rate or liability.