{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1996",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1996.json",
  "id": "uksi/1996/2992",
  "title": "The Value Added Tax (Place of Supply of Services) (Amendment) Order 1996",
  "short_title": "Value Added Tax (Place of Supply of Services) 1996",
  "long_title": "This Order amends, with effect from 1st January 1997, articles 14(aa) and 15(c) of the Value Added Tax (Place of Supply of Services) Order 1992 (S.I. 1992/3121) (the “principal Order”) to give full effect to article 28b.F of Council Directive 77/388/EEC (OJ No. L145, 13.6.77, p.1) (the “Sixth VAT Directive”). Article 28b.F was inserted by Council Directive 95/7/EC (OJ No. L102, 5.5.95, p.18) (the “Second Simplification Directive”).",
  "citation": "S.I. 1996/2992",
  "type": "uksi",
  "year": "1996",
  "number": "2992",
  "version": "current",
  "date": "1996-11-28",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1996/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1996/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1996/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1996/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1996/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/7"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1996/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1996/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1996/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2992",
    "retrieved_at": "2026-10-29T12:31:16.436005+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}