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Explanatory note

Original text. Later amendments are not shown.

(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.