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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

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).

The Order also amends paragraph 7A of Schedule 5 to the Act to implement fully the definition of telecommunications services in Article 9(2)(e) of Council Directive 77/388/EEC as amended by Directive 99/59/EC (OJ No. L162, 26.6.99, p64).

The Value Added Tax (Place of Supply of Services) Order 1992 (S.I. 1992/3121) is amended with effect from 1st July 2003 by the Value Added Tax (Place of Supply of Services) (Amendment) Order 2003.