Explanatory note
(This note is not part of the Regulations)
These Regulations amend regulation 15(1) of the Value Added Tax (General) Regulations 1985 to increase the limit to £100 for the provision by retailers of less detailed tax invoices.
(This note is not part of the Regulations)
These Regulations amend regulation 15(1) of the Value Added Tax (General) Regulations 1985 to increase the limit to £100 for the provision by retailers of less detailed tax invoices.