Regulation 11

In regulation 31(1) after sub-paragraph (i) insert—

“(j)

a copy of any self-billing agreement within regulation 13(3A) to which he is a party;

(k)

where he is a customer, party to a self-billing agreement within regulation 13(3A), the name, address and VAT registration number of each supplier with whom he has entered into a self-billing agreement.”.