Law of Value-Added Tax, Finance Act 2016 (Volume 2)
s 11
rates
Article 12
1.The rate applicable to taxable transactions shall be that in force at the time of the chargeable event. However:
(a)in the cases provided for in the second and third subpa...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.