Buffers catalysing the hydrolysis of a phosphate diester with a neighbouring nucleophilic OH group act as general acids, general bases, or both, depending on their pKa, though the rate determining step remains the same.
A. J. Chandler and A. J. Kirby, J. Chem. Soc., Chem. Commun., 1992, 1769 DOI: 10.1039/C39920001769
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