# Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast), Division 7

Extent: E+W+S+N.I.

To simplify the procedure, the competent authority can dispense with the obligation on the eligible body to ask for the stamp in the case of exemption for official use. The eligible body should mention this dispensation at box 7 of the certificate.

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Source: https://www.legislation.gov.uk/eur/2011/282/annex/II/annotations/1/annotation/7 (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/annex-II/annotations/1/annotation/7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.