# Taxation (Post-transition Period) Act 2020, Paragraph 23

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

(1) Regulation 15C (changes in consideration: debit notes and credit notes) is amended as follows.
(2) In paragraph (1), at the end insert “ , subject to paragraph (1A) ”.
(3) After paragraph (1) insert—
“(1A) This regulation does not apply in relation to a case where the original supply was a supply of goods to a person who was not a taxable person.”

---
Source: https://www.legislation.gov.uk/ukpga/2020/26/schedule/3/paragraph/23 (the official version)
Page: https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.