# The Value Added Tax (Reverse Charge) (Anti-avoidance) Order 1997, Article 1: Citation and commencement


This Order may be cited as the Value Added Tax (Reverse Charge) (Anti-avoidance) Order 1997 and shall apply in relation to any services performed on or after 1st July 1997.

---
Source: https://www.legislation.gov.uk/uksi/1997/1523/article/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-reverse-charge-anti-avoidance-order-1997/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.