Law of Value-Added Tax, Finance Act 2022 (Volume 1)
Tax due on supplies.
74. (1) Tax chargeable under section 3(a) or (c) shall be due—
a66
(a) in case an invoice is required under Chapter 2 to be issued, at the time of issue of the invoice or, if...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.