# Value Added Tax Act 1994, Paragraph 5A


(1) In the Value Added Tax Regulations 1995 (S.I. 1995/2518), Part 3 (VAT invoices and other invoicing requirements) has effect subject to the following modifications.
(2) In regulation 13 (obligation to provide a VAT invoice), paragraph (1C) has effect as if—
(a) in sub-paragraph (a), after “section 5A” there were inserted “ or 5B (as it has effect in accordance with paragraph 1B of Schedule 9ZC to the Act) ”;
(b) in sub-paragraph (b), after “section 7(5B) of” there were inserted “ , or paragraph 38 of Schedule 9ZE to, ”.
(3) In regulation 13A (electronic invoicing), paragraph (5) has effect as if—
(a) in sub-paragraph (a), after “section 5A” there were inserted “ or 5B (as it has effect in accordance with paragraph 1B of Schedule 9ZC to the Act) ”;
(b) in sub-paragraph (b), after “section 7(5B) of” there were inserted “ , or paragraph 38 of Schedule 9ZE to, ”.
(4) Regulation 16B (retailers' and simplified invoices: exceptions), has effect as if—
(a) in sub-paragraph (a), after “section 5A” there were inserted “ or 5B (as it has effect in accordance with paragraph 1B of Schedule 9ZC to the Act) ”;
(b) in sub-paragraph (b), after “section 7(5B) of” there were inserted “ , or paragraph 38 of Schedule 9ZE to, ”.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZC/paragraph/5A (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-5A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.