Schedule 9ZC, Part 2A, paragraph 5A(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In the Value Added Tax Regulations 1995 (S.I. 1995/2518), Part 3 (VAT invoices and other invoicing requirements) has effect subject to the following modifications.
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Source: legislation.gov.uk · retrieved 2026-07-28