The Value Added Tax (Reverse Charge) Order 1992

• Citation: S.I. 1992/3128
• Sections: 2

Section 1

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

Section 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.