The Value Added Tax (Amendment) (EU Exit) Regulations 2021 No. 715

Amendment of the Value Added Tax Regulations 1995

19.  In regulation 13(6)(a) (obligation to provide a VAT invoice), for “section 6(7) of” substitute “paragraph 28(1) of Schedule 9ZB(1) to”.

(1)

Schedule 9ZB was inserted by paragraph 2 of Schedule 2 to the Taxation (Post-transition Period) Act 2020.