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The Value Added Tax (Place of Supply of Services) (Amendment) Order 2006

S.I. 2006/1683 · Made 26 June 2006

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

VALUE ADDED TAX

Made 26th June 2006

Laid before the House of Commons 27th June 2006

Coming into force 1st August 2006

The Treasury make the following Order in exercise of the powers conferred by section 7(11) of the Value Added Tax Act 1994f1:

Annotations to the whole text

Footnotes

f1

1994 c. 23.

Contents

  1. 1Article 1
  2. 2Article 2
  3. 3Article 3
  4. Signature
  5. Explanatory note

1

This Order may be cited as the Value Added Tax (Place of Supply of Services) (Amendment) Order 2006 and comes into force on 1st August 2006.

2

The Value Added Tax (Place of Supply of Services) Order 1992f1 is amended as follows.

3

In article 21(1), for “the place of supply of the services to which the right relates” substitute “the place in which the supply of the services to which the right relates would be treated as made if made by the supplier of the right to the recipient of the right”.

Signature

Frank Roy

Alan Campbell

Two of the Lords Commissioners of Her Majesty’s Treasury

26th June 2006

Explanatory note

(This note is not part of the Order)

This Order, which comes into force on 1st August 2006, amends the Value Added Tax (Place of Supply of Services) Order 1992.

Article 3 amends article 21(1) of that Order to clarify the place of supply of a right to services.

A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of businesses, charities or voluntary bodies.