# The Value Added Tax (Amendment) (No. 5) Regulations 2007, Regulation 9: VAT invoices


In regulation 18 (section 14(1) supplies by intermediate suppliers) delete sub-paragraph (2)(d) (together with the “and” before it).

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Source: https://www.legislation.gov.uk/uksi/2007/2085/regulation/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.