Schedule 9ZC, Part 2A, paragraph 5A(2)

In regulation 13 (obligation to provide a VAT invoice), paragraph (1C) has effect as if— in sub-paragraph (a), after “section 5A” there were inserted “ or 5B (as it has effect in accordance with paragraph 1B of Schedule 9ZC to the Act) ”; in sub-paragraph (b), after “section 7(5B) of” there were inserted “ , or paragraph 38 of Schedule 9ZE to, ”.

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