{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-amendment-order-2003",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-amendment-order-2003.json",
  "id": "uksi/2003/863",
  "title": "The Value Added Tax (Reverse Charge) (Amendment) Order 2003",
  "short_title": "Value Added Tax (Reverse Charge) 2003",
  "long_title": "This Order, which applies to services performed on or after 1st July 2003, amends Schedule 5 to the Value Added Tax Act 1994. It inserts new paragraphs 7B and 7C and amends paragraph 8. The amendments give effect to Article 9(2)(e) of Council Directive 77/388/EEC (OJ No. L145, 13.6.77, p1) as amended by Council Directive 2002/38/EC (OJ No. L128, 15.5.02, p41).",
  "citation": "S.I. 2003/863",
  "type": "uksi",
  "year": "2003",
  "number": "863",
  "version": "current",
  "date": "2003-03-25",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-amendment-order-2003/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-amendment-order-2003/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Additions to descriptions of services to which reverse charge applies",
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-amendment-order-2003/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-amendment-order-2003/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-amendment-order-2003/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/863",
    "retrieved_at": "2026-10-29T06:27:11.224177+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."
}