Article 8 Excepted suppliesI1
United Kingdom
Article 7(a) does not apply to a supply of specified goods where—
(a)
the supply is particularised on the same VAT invoicef1 as a supply, or supplies, of other specified goods, and
(b)
the total value of the supplies equals or exceeds £5000.
Annotations
Commencement
Footnotes
- f1
-
“VAT invoice” is defined in section 6(15) of the Value Added Tax Act 1994 (c. 23).