Finance Act 2004

Amendment of section 17 (invoices) of Principal Act.

63.—Section 17 of the Principal Act is amended in subsection (1) by inserting the following after “section 11(1),”:

“or who supplies goods or services to a person in another Member State who is liable to pay value-added tax pursuant to Council Directive No. 77/388/EEC of 17 May 1977 on such supply,”.