The Value Added Tax (General) (Amendment) (No. 2) Regulations 1993
These Regulations, which come into force on 1st April 1993, amend the Value Added Tax (General) Regulations 1985 so as to require that for any supply in respect of which the buyer must account for the output tax on behalf of the seller, that fact, and the amount of tax to be accounted for, must be shown on the tax invoice.