{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1993",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1993.json",
  "id": "uksi/1993/2328",
  "title": "The Value Added Tax (Reverse Charge) Order 1993",
  "short_title": "Value Added Tax (Reverse Charge) 1993",
  "long_title": "This Order varies, with effect from 1st November 1993, Schedule 3 to the Value Added Tax Act 1983.Article 3 substitutes a new paragraph 8 of that Schedule extending the application of the reverse charge provisions of section 7 of that Act to all supplies (which are treated as made in the United Kingdom) of services not previously covered where the customer is registered in the United Kingdom.The services specifed in the existing paragraph 8 are subsumed in the new provision, so the 1992 Order of the same title (which added that paragraph) becomes spent and is revoked accordingly by Article 5. Article 4 provides that section 7 of the Act will apply to these services even if the recipient would not “belong” in the United Kingdom if the rules in section 8 of the Act were applied.",
  "citation": "S.I. 1993/2328",
  "type": "uksi",
  "year": "1993",
  "number": "2328",
  "version": "current",
  "date": "1993-09-22",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 4,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1993/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1993/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1993/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1993/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1993/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1993/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1993/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-order-1993/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affected_provisions": "Order",
      "affecting": "ukpga/1994/23",
      "affecting_title": "Value Added Tax Act 1994",
      "affecting_provisions": "Sch. 15"
    },
    {
      "type": "words inserted",
      "affected_provisions": "art. 1(2)",
      "affecting": "wsi/2012/1262",
      "affecting_title": "The Velindre National Health Service Trust (Establishment) (Amendment) Order 2012",
      "affecting_provisions": "art. 2(1)"
    },
    {
      "type": "inserted",
      "affected_provisions": "art. 3(2)(d)",
      "affecting": "wsi/2012/1262",
      "affecting_title": "The Velindre National Health Service Trust (Establishment) (Amendment) Order 2012",
      "affecting_provisions": "art. 3(1)"
    },
    {
      "type": "inserted",
      "affected_provisions": "art. 3(2)(e)",
      "affecting": "wsi/2012/1262",
      "affecting_title": "The Velindre National Health Service Trust (Establishment) (Amendment) Order 2012",
      "affecting_provisions": "art. 3(2)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": []
    }
  ],
  "changes_made_to": 4,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1993/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1993/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1993/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2328",
    "retrieved_at": "2026-10-29T13:50:26.260680+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."
}