Schedule 11, paragraph 2A(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A VAT invoice must give— such particulars as may be prescribed of the supply, the supplier and the person supplied; such an indication as may be prescribed of whether VAT is chargeable on the supply under this Act ...; such particulars of any VAT that is so chargeable as may be prescribed.
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Source: legislation.gov.uk · retrieved 2026-07-28