VATREC17020 | Particular invoices with special arrangements: Returnable containers - contents
From HM Revenue & Customs · VAT Traders’ Records Manual
Contents4 entries
- VATREC17021Particular invoices with special arrangements: Returnable containers: Introduction
- VATREC17022Particular invoices with special arrangements: Returnable containers: Containers for which a separate charge is made when they are sent out
- VATREC17023Particular invoices with special arrangements: Returnable containers: Containers for which a separate charge is made only if they are not returned
- VATREC17024Particular invoices with special arrangements: Returnable containers: Containers for which no separate charge is made