This section has no associated Explanatory Memorandum
36. In regulation 16(1) M1 (retailers' invoices), after “£250 and” insert “ , where the retailer is identified for the purposes of VAT in Northern Ireland, ”.
Commencement Information
I1Reg. 36 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1Relevantly amended by S.I. 2003/3220 and 2019/59. The amendment made by the latter instrument has not been commenced and is omitted by this instrument.