# The Value Added Tax (Transport) Order 1990, Article 10


After Note (2) there shall be inserted the following Note:
“(2A) Item 3 shall not apply unless, before the supply is made, the recipient of the supply gives to the person making the supply a certificate stating:
(a) the name and address of the recipient,
(b) that the supply is of a description specified in item 3 of this Group.”.

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Source: https://www.legislation.gov.uk/uksi/1990/752/article/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-transport-order-1990/article-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.