Article 2 InterpretationI1

United Kingdom

(1)

In this Order—

“the Act” means the Value Added Tax Act 1994;
“end user” means a taxable person who is a recipient of specified services and uses those services for any purpose other than making further supplies of specified services;
“intermediary supplier” is a person who is a recipient of specified services and makes an onward supply of those services or part of them to another person without material alteration or further processing;
“specified services” means the services specified in article 4.

(2)

For the purposes of this Order—

(a)

a person is connected with another where one of them is an undertaking in relation to which the other is a group undertaking and “undertaking” and “group undertaking” have the meaning given in section 1161 of the Companies Act 2006 M1;

(b)

a person has a relevant interest in land, buildings or civil engineering works—

(i)

where that person is, or is connected with, a landlord, lessor, licensor, tenant, lessee or licensee in relation to such land, buildings or civil engineering works; but

(ii)

“relevant interest” does not include any temporary entitlement to occupy land, buildings or civil engineering works for the purpose of making supplies of specified services.

Annotations

Marginal citations

M1: 2006 c. 46.

Commencement

I1: Art. 2 in force at 1.3.2021, see art. 1(2) as amended (30.9.2019) by S.I. 2019/1240, art. 2 and (20.7.2020) by S.I. 2020/578, art. 3