Schedule 11, paragraph 2A(5)

Regulations may— make provision about the manner in which a VAT invoice may be provided, including provision prescribing conditions that must be complied with in the case of an invoice issued by a third party on behalf of the supplier; prescribe conditions that must be complied with in the case of a VAT invoice that relates to more than one supply; make, in relation to a document that refers to a VAT invoice and is intended to amend it, such provision corresponding to that which may be made in relation to a VAT invoice as appears to the Commissioners to be appropriate.

← 4 · All articles · 6 →

Source: legislation.gov.uk · retrieved 2026-07-28