# The Value Added Tax (General) (Amendment) Regulations 1991, Note: 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.

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Source: https://www.legislation.gov.uk/uksi/1991/691/note (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-regulations-1991/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.