Part 2Amendment of secondary legislation relating to value added tax
I135
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”.