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The Value Added Tax (Amendment) (No. 6) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 3220
- PART 2
- Regulation 8
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8. In regulation 14(2)—
(a)for the words at the beginning substitute—
“Save as the Commissioners may otherwise allow, where a registered person provides a person in another member State with a VAT invoice or any document that refers to a VAT invoice and is intended to amend it, he must ensure that it states thereon the following particulars—”,
(b)in sub-paragraph (a) for “(a) to (g) and (j)” substitute “(a) to (e), (g), (j) and (m)”,
(c)in sub-paragraph (g) for “sub-paragraphs (k) and (l)” substitute “sub-paragraph (l)”.
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