UK Statutory Instrument 2003 United Kingdom

Value Added Tax Regulations 1995 (as amended 2003) - Electronic invoicing

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Enforced by

HMRC

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1 practical guide · 3 journeys

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What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Part 1 — PRELIMINARY

Browse 2 other sections in this Part — procedural / definitional / commencement

Part 2 — INVOICING

Browse 14 other sections in this Part — procedural / definitional / commencement

Part 3 — FLAT-RATE SCHEME FOR SMALL BUSINESSES

Browse 4 other sections in this Part — procedural / definitional / commencement

Part 4 — PARTIAL EXEMPTION

Browse 1 other section in this Part — procedural / definitional / commencement

Part 5 — BAD DEBT RELIEF

Browse 2 other sections in this Part — procedural / definitional / commencement

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

HM Revenue & Customs

Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …

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