Regulation 9 Amendment of the Value Added Tax Regulations 1995

In regulation 14 (contents of VAT invoice) of the Value Added Tax Regulations 1995^f1, after paragraph (1)(o) insert –

“(p)

where a VAT invoice relates in whole or in part to a supply falling within Item 1 of Group 22 of Schedule 8 to the Act^f2 (free zones), the reference “free zone”.”.