# The Value Added Tax (Reverse Charge) Order 1992, Article 2


Schedule 3 to the Value Added Tax 1983 shall be varied by adding after paragraph 7 the following—
“8 Services—
(a) of the transportation of goods which begins in one member State and ends in a different member State;
(b) of loading, unloading, handling and similar activities carried out in connection with services of the description specified in sub-paragraph (a) above;
(c) consisting of the making of arrangements for, or of any other activity intended to facilitate, the making by or to another person of—
(i) a supply of a description specified in sub-paragraph (a) or (b) above; or
(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,
which 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.”

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Source: https://www.legislation.gov.uk/uksi/1992/3128/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-reverse-charge-order-1992/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.