Schedule 11, paragraph 3(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The items to which this paragraph applies are— any VAT invoice; any document that refers to a VAT invoice and is intended to amend it; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Source: legislation.gov.uk · retrieved 2026-07-28