Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 November 2010 - onwards
  Version 4 of 4    

885. Obligation to show tax reference number on receipts.

(1) In this section -

"business" means -

(a) a profession, or

(b) a trade consisting solely of the supply (within the meaning of the Value-Added Tax Consolidation Act 2010) of a service and includes, in the case of a trade part of which consists of the supply of a service, that part, and also includes, in the case of a trade the whole or part of which consists of the supply of a service which incorporates the supply of goods in the course of the supply of that service, that trade or that part, as the case may be;

"specified person", in relation to a business, means -

(a) where the business is carried on by an individual, that individual, and

(b) where the business is carried on by a partnership, the precedent partner;

"tax reference number", in relation to a specified person, means each of the following -

(a) the Personal Public Service Number (PPSN) stated on any certificate of tax credits and standard rate cut-off point issued to that person by an inspector, not being a certificate i

Comparing proposed amendment...