1. Introductory Text

2. PART 1 PRELIMINARY

   1. 1. Citation and commencement

   2. 2. Amendment

3. PART 2 INVOICING

   1. 3. Before regulation 13 insert— Interpretation of Part 3 In this Part— (a) “advanced electronic signature” means an electronic...

   2. 4. In regulation 13— (a) for paragraph (3) substitute—

   3. 5. After regulation 13 insert— Electronic invoicing (1) This regulation applies where a document is provided by...

   4. 6. After regulation 13A insert— Where a VAT invoice or part of a VAT invoice...

   5. 7. In regulation 14(1)— (a) omit sub-paragraphs (f) and (k),

   6. 8. In regulation 14(2)— (a) for the words at the beginning...

   7. 9. After regulation 14(6) insert— (7) Where a registered person provides...

   8. 10. In regulation 16(1) for “£100” substitute “£250”.

   9. 11. In regulation 31(1) after sub-paragraph (i) insert—

   10. 12. In regulation 83 for the words after “supplier” substitute— or...

   11. 13. In regulation 84(2)(a) omit “, (9)”.

   12. 14. In regulation 87 for the words after “occasion that” substitute...

   13. 15. In regulation 88(2) after “appropriated” insert “or a self-billed invoice...

   14. 16. In regulation 89(a) omit “(9),”.

4. PART 3 FLAT-RATE SCHEME FOR SMALL BUSINESSES

   1. 17. In regulation 55B(1)(a) (start date), after “notified” omit “in writing”....

   2. 18. (1) In regulation 55A(1) (interpretation)— (a) omit the definitions of...

   3. 19. (1) For regulations 55H to 55JA (appropriate percentage), substitute— (1) The appropriate percentage to be applied by a flat-rate...

   4. 20. In regulation 55K (category of business), for the Table substitute—...

5. PART 4 PARTIAL EXEMPTION

   1. 21. After regulation 102 insert— (1) Where a taxable person— (a) is for the time...

6. PART 5 BAD DEBT RELIEF

   1. 22. In regulation 171(5), after “regulation” insert “, but subject to...

   2. 23. After regulation 171(5) insert— (6) Paragraph (5) above does not...

7. Signature

8. Explanatory Note