- Latest available (Revised)
- Original (As made)
The Value Added Tax (Amendment) (No. 5) Regulations 2009
You are here:
- UK Statutory Instruments
- 2009 No. 3241
- Regulation 3
What Version
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Change of rate, supplementary charge invoices
This section has no associated Explanatory Memorandum
3. After regulation 15, insert—
“Change of rate, supplementary charge invoices
15A. Where a supplementary charge is due under Schedule 3 to the Finance Act 2009 in respect of a supply and a VAT invoice has been issued in relation to that supply which invoice does not include the supplementary charge, the person making the supply shall, within 45 days after the date when the supplementary charge becomes due, provide the person to whom the supply is made with an invoice headed “Supplementary charge invoice” and containing the following particulars—
(a)the identifying number and date of issue of the supplementary charge invoice,
(b)the amount of the supplementary charge to VAT,
(c)the name, address and registration number(1) of the supplier,
(d)the name and address of the person to whom the supply is made, and
(e)the identifying number and date of issue of the VAT invoice.”.
(1)
“Registration number” is defined in regulation 2(1) of S.I. 1995/2518.
Options/Help
Print Options
PrintThe Whole Instrument
PrintThis Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Memorandum
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.