{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992.json",
  "id": "uksi/1992/3121",
  "title": "The Value Added Tax (Place of Supply of Services) Order 1992",
  "short_title": "Value Added Tax (Place of Supply of Services) 1992",
  "long_title": "This Order introduces, with effect from 1st January 1993, place of supply rules for specified services. It implements Articles 9(2) and 9(3) of EC Directive 77/388/EEC (OJ L145, 13.6.77, p.1), as amended by Articles 28bC, D and E of EC Directive 91/680/EEC (OJ L376, 31.12.91, p.1).",
  "citation": "S.I. 1992/3121",
  "type": "uksi",
  "year": "1992",
  "number": "3121",
  "version": "current",
  "date": "1992-12-09",
  "revised": false,
  "valid_from": null,
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  "unapplied_effects": 19,
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "PRELIMINARY",
      "url": null,
      "extent": null,
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    },
    {
      "path": "article/1",
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      "heading": "Citation and commencement",
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-2",
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      "path": "article/3",
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      "heading": "Revocation",
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      "parent": "part/I"
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      "path": "part/II",
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      "number": "II",
      "heading": "RULES FOR DETERMINING PLACE OF SUPPLY OF SERVICES",
      "url": null,
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    },
    {
      "path": "article/4",
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      "path": "article/5",
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      "heading": "Services relating to land",
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    {
      "path": "article/8",
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      "heading": "Transport",
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-8",
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    {
      "path": "article/9",
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      "heading": "Transport",
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    {
      "path": "article/10",
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    {
      "path": "article/11",
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      "heading": "Services of intermediaries",
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    {
      "path": "article/12",
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    {
      "path": "article/14",
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      "heading": "Use of customer’s registration number",
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-14",
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      "path": "article/15",
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      "heading": "Services supplied where performed",
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      "heading": "Hire of means of transport",
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-17",
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      "heading": "Hire of means of transport",
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      "path": "signature",
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    }
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  "provenance": {
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    "retrieved_at": "2026-10-29T14:09:35.596562+00:00"
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  "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."
}