2.  The Value Added Tax (General) Regulations 1985(1) shall be amended by adding after paragraph (3) of regulation 13 the following—

“(4) Where a registered taxable person provides a tax invoice relating in whole or in part to a supply the tax upon which is required to be accounted for and paid by the person supplied, on the supplier’s behalf, the supplier shall state that fact, and the amount of tax so to be accounted for and paid, on the tax invoice.”.

(1)

S.I. 1985/886; regulation 13 was substituted by S.I. 1992/3102.