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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations revoke the Value Added Tax (General) (Amendment) (No.2) Regulations 1993 which were intended to add a paragraph (5) to regulation 13 of the Value Added Tax (General) Regulations 1985 but, in error, referred to paragraph (4).

These Regulations achieve what was intended to be achieved by the Value Added Tax (General) (Amendment) (No.2) Regulations 1993, and require that for any supply in respect of which the buyer must account for the output tax on behalf of the seller, that fact, and the amount of tax to be accounted for, must be shown on the tax invoice.