The Value Added Tax (Supply of Services) (Amendment) Order 1995

• Citation: S.I. 1995/1668
• Sections: 6

Section 1

This Order may be cited as the Value Added Tax (Supply of Services) Order 1995 and shall come into force on 1st August 1995.

Section 2

The Value Added Tax (Supply of Services) Order 1993 shall be amended in accordance with the following provisions of this Order.

Section 3

In article 2, for “1983” there shall be substituted “1994”.

Section 4

In article 3, for “6 and 7” there shall be substituted “6, 6A and 7”.

Section 5

In article 6—

(a) in paragraph (b), for “14 and 15” there shall be substituted “25 and 26”;

(b) in paragraph (c), for “14(4)” there shall be substituted “24(5)”; and

(c) in paragraph (d), for “4” there shall be substituted “6”.

Section 6

After article 6 there shall be inserted the following—

(6A)

(1) This Order shall not apply to any supply of services consisting of the letting on hire of a motor car where one half of the tax on that letting on hire was excluded from credit under section 25 of the Act by virtue of article 7 of the Value Added Tax (Input Tax) Order 1992 .

(2) In paragraph (1) above, “motor car” has the same meaning as in article 2 of the Valued Added Tax (Input Tax) Order 1992.