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

• Citation: S.I. 1995/3038
• Sections: 6

Section 1

This Order may be cited as the Value Added Tax (Place of Supply of Services) (Amendment) Order 1995 and shall come into force on 1st January 1996.

Section 2

The Value Added Tax (Place of Supply of Services) Order 1992 shall be amended in accordance with the following provisions of this Order.

Section 3

In Article 2 for “Value Added Tax Act 1983” there shall be substituted “Value Added Tax Act 1994”.

Section 4

In Article 14—

(a) at the end of paragraph (a) “or” shall be deleted;

(b) after paragraph (a) there shall be inserted—

(aa) consists of the valuation of, or work carried out on, any goods, provided the goods do not thereafter remain in the United Kingdom; or

Section 5

In Article 15(d) after the words “any goods,” there shall be inserted “save as provided by Article 14 above,”.

Section 6

In Article 16—

(a) for “paragraphs 1 to 7 of Schedule 3” there shall be substituted “paragraphs 1 to 8 of Schedule 5”; and

(b) for paragraph (b) there shall be substituted—

(b) is a person who belongs in a member State, but in a country other than that in which the supplier belongs, and who—

(i) receives the supply for the purpose of a business carried on by him; and

(ii) is not treated as having himself supplied the services by virtue of section 8 of the Act,

it shall be treated as made where the recipient belongs.