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

[F1 Article 181 U.K.

Member States may authorise a taxable person who does not hold an invoice drawn up in accordance with Sections 3 to 5 of Chapter 3 of Title XI to make the deduction referred to in Article 168(c) in respect of his intra-Community acquisitions of goods.]

Textual Amendments

F1 Substituted by Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing.