TITLE XIU.K.OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

CHAPTER 3U.K.Invoicing

Section 5U.K. [F1Paper invoices and electronic invoices]

[F1Article 236 U.K.

Where batches containing several electronic invoices are sent or made available to the same recipient, the details common to the individual invoices may be mentioned only once where, for each invoice, all the information is accessible.]