The Value Added Tax (Reverse Charge) Order 1993

• Citation: S.I. 1993/2328
• Sections: 5

Section 1

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

Section 2

In this Order—

“ the Act ” means the Value Added Tax Act 1983.

Section 3

For paragraph 8 of Schedule 3 to the Act there shall be substituted the following—

(8) Any services not of a description specified in paragraphs 1 to 7 above when supplied to a recipient who is registered under this Act.

Section 4

Subsection (1) of section 7 of the Act shall have effect in relation to any services—

(a) which are of a description specified in paragraph 8 of Schedule 3 to the Act; and

(b) whose place of supply is determined by an order under section 6(6) of the Act to be the United Kingdom,

as if the recipient belonged in the United Kingdom for the purposes of paragraph (b) of that subsection.

Section 5

The Value Added Tax (Reverse Charge) Order 1992 is hereby revoked.