# The Value Added Tax (Amendment) (No. 6) Regulations 2003, Regulation 8


In regulation 14(2)—
(a) for the words at the beginning substitute—
“Save as the Commissioners may otherwise allow, where a registered person provides a person in another member State with a VAT invoice or any document that refers to a VAT invoice and is intended to amend it, he must ensure that it states thereon the following particulars—”,
(b) in sub-paragraph (a) for “(a) to (g) and (j)” substitute “(a) to (e), (g), (j) and (m)”,
(c) in sub-paragraph (g) for “sub-paragraphs (k) and (l)” substitute “sub-paragraph (l)”.

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Source: https://www.legislation.gov.uk/uksi/2003/3220/regulation/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.