# The Value Added Tax (Input Tax) (Specified Supplies) Order 1992, Note: Explanatory note


(This note is not part of the Order)
This Order specifies, with effect from 1st January 1993, certain supplies for the purpose of section 15(2)(ba) of the Value Added Tax Act 1983. The Order, in conjunction with the Value Added Tax (General) (Amendment) (No. 4) Regulations 1992, partially implements Article 17(3) of EC Directive 77/388/EEC (OJ L145, 13.6.77, p.1), as amended by EC Directive 91/680/EEC (OJ L376, 31.12.91, p.1). These statutory instruments will provide for the deduction of input tax which is attributable to certain supplies made outside the United Kingdom and to certain exempt supplies.

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Source: https://www.legislation.gov.uk/uksi/1992/3123/note (the official version)
Page: https://openlegislation.uk/value-added-tax-input-tax-specified-supplies-order-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.