# The Value Added Tax (Place of Supply of Services) (Amendment) Order 1996, Article 2


The Value Added Tax (Place of Supply of Services) Order 1992 shall be amended as follows —
(a) in paragraph (aa) of article 14 there shall be substituted for the expression “, provided the goods do not thereafter remain in the United Kingdom”—
“which are then dispatched or transported out of the member State where those services were physically carried out”; and
(b) at the end of paragraph (c) of article 15 after the semi-colon there shall be added the word “or”.

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Source: https://www.legislation.gov.uk/uksi/1996/2992/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1996/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.