Value Added Tax Act 1994: Primary legislation governing VAT requirements for credit notes, including timing requirements, format specifications, and content requirements for valid credit notes
Consumer Rights Act 2015: Legislation protecting consumer interests in transactions, including provisions for fair trading and consumer protection that may affect credit note terms
Supply of Goods and Services Act 1982: Key legislation governing business-to-business transactions and quality requirements for goods and services that may be subject to credit notes
Finance Act: Current finance legislation affecting tax implications of credit notes and establishing record-keeping requirements for tax purposes
UK GDPR and Data Protection Act 2018: Data protection legislation governing the handling of personal information in business documents including credit notes
Limitation Act 1980: Legislation establishing time limits for claims and adjustments, and statutory periods for maintaining business records
Companies Act 2006: Corporate legislation specifying requirements for company details on business documents and record-keeping obligations
Electronic Commerce (EC Directive) Regulations 2002: Regulations governing electronic business communications and requirements for electronically issued credit notes
HMRC Regulations and Guidelines: Tax authority requirements specifying credit note format, record-keeping requirements, and tax reporting obligations
