This section has no associated Explanatory Memorandum
37. In regulation 16A M1 (simplified invoices), after “£250 and” insert “ , where the registered person is identified for the purposes of VAT in Northern Ireland, ”.
Commencement Information
I1Reg. 37 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1Relevantly amended by S.I. 2012/295 and 2019/59. The amendment made by the latter instrument has not been commenced and is omitted by this instrument.