Schedule 9ZA, Part 1, paragraph 6(5)

The requirements to provide information that may be specified in regulations include— requirements to provide documents (for example, invoices); requirements to provide information or documents before a supply is made (as well as after); requirements as to the content and form of information or documents to be provided; requirements as to the manner in which information or documents are to be provided.

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