Statute
Section 16B — Value Added Tax Regulations 1995: Retailers' and simplified invoices: exceptions
Text of the provision Official document
Retailers' and simplified invoices: exceptions 16B Regulations 16 and 16A do not apply in relation to a supply of goods if—
a that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5A of the Act, or b the place of supply of those goods is determined by section 7(5B) of the Act.
Official source: legislation.gov.uk
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