Section 14(6) supplies to persons belonging in other member StatesU.K.
17. —
(1) Where a registered person makes a supply such as is mentioned in section 14(6) of the Act he shall provide the person supplied with an invoice in respect of that supply.
[F1(2) An invoice provided under this regulation shall comply with the requirements of regulations 13 and 14.]
Textual Amendments
F1Reg. 17(2) substituted (1.10.2007) by The Value Added Tax (Amendment) (No. 5) Regulations 2007 (S.I. 2007/2085), regs. 1(2)(c), 8
Commencement Information
I1Reg. 17 in force at 20.10.1995, see reg. 1