936. Recovery of amount shown on invoice as tax.

Where an invoice1 shows a supply2 of goods or services as taking place with VAT chargeable on it, an amount equal to that which is shown on the invoice as VAT or, if VAT is not separately shown, to so much of the total amount shown as payable as is to be taken as representing VAT on the supply, is recoverable from the person who issued the invoice3. The amount is recoverable whether or not: