Related Commentary  

11(1)  An intermediate supplier who has made or intends to make a supply to which he wishes section 14(1) of the Act to apply shall notify the Commissioners and the customer in writing of his intention to do so.

11(2)  A notification under this regulation shall contain the following particulars–

(a)the name and address of the intermediate supplier,

(b)the number including the alphabetical code, by which the intermediate supplier is identified for VAT purposes, which was used or is to be used for the purpose of the supply to him by the original supplier,

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