PART IIIVAT INVOICES AND OTHER INVOICING REQUIREMENTS

GeneralI120

Regulations 13, 14, 15, 16, 17, 18 and 19 shall not apply to the following supplies made in the United Kingdom—

a

any zero-rated supply other than a supply for the purposes of an acquisition in another member State,

b

any supply to which an order made under section 25(7) of the Act applies,

c

any supply on which VAT is charged although it is not made for consideration, or

d

any supply to which an order made under section 32 of the Act applies.