VATTOS2275 - Legislation: UK primary law (VAT Act 1994): Section 6(15) Meaning of a VAT invoice

Law

(15) In this Act 鈥淰AT invoice鈥� means such an invoice as is required under paragraph 2(A) of Schedule 11, or would be so required if the person to whom the supply is made were a person to whom such an invoice should be issued.

Commentary

This defines the meaning of the references to VAT invoices elsewhere in section 6 and more widely within the VAT Act 1994 itself. In this wider context it interacts with section 96(1) which is the main source of interpretative provisions.