Textual Amendments
F1Pt. 16(A) and heading inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 12, 13
145D.—(1) This regulation applies to the invoice referred to in section 18C(1)(e) (invoice required for the zero-rating of the supply of certain services performed on or in relation to goods while those goods are subject to a fiscal or other warehousing regime).
(2) The invoice shall be known as a VAT invoice and shall state the following particulars (unless the Commissioners allow any requirement of this paragraph to be relaxed or dispensed with)—
(a)an identifying number,
(b)the material time of the supply of the services in question,
(c)the date of the issue of the invoice,
(d)the name, an address and the registration number of the supplier,
(e)the name and an address of the person to whom the services are supplied,
(f)a description sufficient to identify the nature of the services supplied,
(g)the extent of the services and the amount payable, excluding VAT, expressed in sterling,
(h)the rate of any cash discount offered,
(i)the rate of VAT as zero per cent, and
(j)a declaration that in respect of the supply of services in question, the requirements of section 18C(1) will be or have been satisfied.
(3) The supplier of the services in question shall issue the invoice to the person to whom the supply is made within thirty days of the material time of that supply of services (or within such longer period as the Commissioners may allow in general or special directions).]