Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 1)
Record keeping requirements
a243d
85D. (1) The records referred to in section 85C(1) shall contain the following information:
(a) the BIC or any other business identifier code that unambiguously ...
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.