24 Invoices
Finance Act 2002 (2002 c 23) | Legislation

24 听滨苍惫辞颈肠别蝉

(1)聽聽聽聽 In the Value Added Tax Act 1994 (c 23) omit the following (which are superseded by the provision inserted by subsection (2))鈥

(a)聽聽聽聽 subsection (9) of section 6 (time of supply);

(b)聽聽聽聽 in paragraph 2 (VAT invoices etc) of Schedule 11 (administration, collection and enforcement)鈥

(i)聽聽聽聽 in the heading, the words 鈥, VAT invoices鈥;

(ii)聽聽聽聽 in sub-paragraph (1), the words from 鈥渁nd may require鈥 to the end;

(iii)聽聽聽聽 sub-paragraphs (2) and (2A).

(2)聽聽聽聽 After paragraph 2 of Schedule 11 to that Act insert鈥

鈥淰AT invoices

2A

(1)聽聽聽聽 Regulations may require a taxable person supplying goods or services to provide an invoice (a 鈥淰AT invoice鈥) to the person supplied.

(2)聽聽聽聽 A VAT invoice must give鈥

(a)聽聽聽聽 such particulars as may be prescribed of the supply, the supplier and the person supplied;

(b)聽聽聽聽 such an indication as may be prescribed of whether VAT is chargeable on the supply under this Act or the law of another member State;

(c)聽聽聽聽 such particulars of any VAT that is so chargeable as may be prescribed.

(3)聽聽聽聽 Regulations may confer power on the Commissioners to allow the requirements of any regulations as to the information

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