22(1)Regulation 15 (change of rate, credit notes) is amended as follows.U.K.
(2)The existing text becomes paragraph (1).
(3)In that paragraph, after “relates to a” insert “ relevant ”.
(4)After that paragraph insert—
“(2)In this regulation, “relevant supply” means a supply of goods or services other than a supply of goods to a person who is not a taxable person.”
Commencement Information
I1Sch. 3 para. 22 in force at Royal Assent for specified purposes, see s. 11(1)(e)
I2Sch. 3 para. 22 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9