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

TITLE XII U.K. SPECIAL SCHEMES

CHAPTER 4 U.K. Special arrangements for second-hand goods, works of art, collectors' items and antiques

Section 2 U.K. Special arrangements for taxable dealers

Subsection 2 U.K. Transitional arrangements for second-hand means of transport

Article 332 U.K.

The taxable dealer may not enter separately on the invoices he issues the VAT relating to supplies to which he applies these transitional arrangements.