http://www.legislation.gov.uk/uksi/2012/2951/regulation/1/made

The Value Added Tax (Amendment) (No. 3) Regulations 2012

Tax

VAT

en

King's Printer of Acts of Parliament

2015-10-13

VALUE ADDED TAX

These Regulations amend Parts 3 (VAT invoices and other invoicing requirements) and 11 (time of supply and time of acquisition) of the Value Added Tax Regulations 1995 (S.I. 1995/2518) to implement the changes required by Council Directive 2010/45/EU.