The Value Added Tax (Input Tax) (Specified Supplies) Order 1992

• Citation: S.I. 1992/3123
• Sections: 3

Section 1

This Order may be cited as the Value Added Tax (Input Tax) (Specified Supplies) Order 1992 and shall come into force on 1st January 1993.

Section 2

The supplies described in article 3 below are hereby specified for the purpose of section 15(2)(ba) of the Value Added Tax Act 1983.

Section 3

Services—

(a) which are supplied to a person who belongs outside the member States;

(b) which are directly linked to the export of goods to a place outside the member States; or

(c) which consist of the making of arrangements for a supply of services of a description specified in paragraph (a) or (b) above,

provided the supply is exempt, or would have been exempt if made in the United Kingdom, by virtue of any item of Group 2, or any of items 1 to 7 of Group 5, of Schedule 6 to the Value Added Tax Act 1983.