# The Value Added Tax (Amendment) (No. 6) Regulations 2003, Regulation 15


In regulation 88(2) after “appropriated” insert “or a self-billed invoice fulfilling the conditions in regulation 13(3A) is issued by the customer”.

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Source: https://www.legislation.gov.uk/uksi/2003/3220/regulation/15 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.