Schedule 9ZA, Part 1, paragraph 6(4)

But neither sub-paragraph (2) nor sub-paragraph (3) applies in relation to a supply unless— complies with such requirements to provide information to the Commissioners or to the person supplied as may be specified in regulations made by the Commissioners. in the case of sub-paragraph (2), the intermediate supplier, or in the case of sub-paragraph (3), the person making the supply,

← 3 · All articles · 5 →

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