{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992/article-2.json",
  "legislation": "uksi/1992/3128",
  "legislation_title": "The Value Added Tax (Reverse Charge) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Schedule 3 to the Value Added Tax 1983 shall be varied by adding after paragraph 7 the following—\n“8 Services—\n(a) of the transportation of goods which begins in one member State and ends in a different member State;\n(b) of loading, unloading, handling and similar activities carried out in connection with services of the description specified in sub-paragraph (a) above;\n(c) consisting of the making of arrangements for, or of any other activity intended to facilitate, the making by or to another person of—\n(i) a supply of a description specified in sub-paragraph (a) or (b) above; or\n(ii) any supply not falling within (i) above, except a supply of any services of a description specified in paragraphs 1 to 7 of this Schedule,\nwhich are treated as supplied in the United Kingdom by virtue of the recipient’s having made use of his registration number for the purpose of the supply; and section 7(1) of this Act shall have effect in relation to the services described in sub-paragraphs (a) to (c) above as if the recipient belongs in the United Kingdom if, and only if, he is a taxable person.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 3 was amended by S.I. 1985/799."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 7(1) was amended by paragraph 1 of Schedule 2 to the Finance Act 1987 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3128/article/2",
    "retrieved_at": "2026-10-29T14:09:30.111916+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."
}