Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE X U.K. DEDUCTIONS

CHAPTER 4 U.K. Rules governing exercise of the right of deduction

Article 181 U.K.

Member States may authorise a taxable person who does not hold an invoice drawn up in accordance with Articles 220 to 236 to make the deduction referred to in Article 168(c) in respect of his intra-Community acquisitions of goods.