Part 2 U.K.Amendment of secondary legislation relating to value added tax

35.  In regulation 14(2) M1 (contents of VAT invoice)—-

(a) in the opening words, after “registered person” insert “ who is identified for the purposes of VAT in Northern Ireland ”;

(b) in sub-paragraph (b), for “GB” substitute “ XI ”;

(c) in sub-paragraph (c)—-

(i) omit “or services”; and

(ii) for “member State” substitute “ relevant territory ”;

(d) in sub-paragraph (f), omit “or the extent of the services”.

Commencement Information

I1 Reg. 35 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Relevantly amended by S.I. 2003/3220, 2007/2085 and 2019/59. The amendment made by the last-named instrument has not been commenced and is omitted by this instrument.