Schedule 9ZA, Part 11, paragraph 73(6)

Regulations under this paragraph may provide for— the time when any invoice described in regulations under paragraph 4(1)(b) of this Schedule or paragraph 28(2)(b) of Schedule 9ZB is to be treated as having been issued; VAT accounted for and paid by reference to the date of issue of such an invoice to be confined to VAT on so much of the value of the supply or acquisition as is shown on the invoice.

← 5 · All articles · 7 →

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