# Finance Act 2012, Paragraph 10


Regulations under paragraph 2A of Schedule 11 to VATA 1994 (VAT invoices) may make provision about the provision, replacement or correction of invoices in connection with an anti-forestalling charge under this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/27/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.