{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-14",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-14.json",
  "legislation": "uksi/1992/3121",
  "legislation_title": "The Value Added Tax (Place of Supply of Services) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992",
  "path": "article/14",
  "kind": "article",
  "number": "14",
  "heading": "Use of customer’s registration number",
  "text": "Where a supply of services—\n(a) falls within articles 10 to 13 above; or\n(b) consists of ancillary transport services provided in connection with the intra-Community transport of goods,\nand the recipient of those services makes use, for the purpose of the supply, of a registration number, then, notwithstanding any provision of this Order to the contrary, the supply shall be treated as made in the member State which issued the registration number if, and only if, the supply would otherwise be treated as taking place in a different member State.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "rev. in pt.",
      "affecting": "uksi/1995/3038",
      "affecting_title": "The Value Added Tax (Place of Supply of Services) (Amendment) Order 1995"
    },
    {
      "type": "added",
      "affecting": "uksi/1995/3038",
      "affecting_title": "The Value Added Tax (Place of Supply of Services) (Amendment) Order 1995"
    },
    {
      "type": "amended",
      "affecting": "uksi/1996/2992",
      "affecting_title": "The Value Added Tax (Place of Supply of Services) (Amendment) Order 1996"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3121/article/14",
    "retrieved_at": "2026-10-29T14:09:35.596562+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."
}