Section 1
This Order may be cited as the Value Added Tax (Place of Supply of Services) (Amendment) Order 1996 and shall come into force on 1st January 1997.
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Statutory Instrument
The Value Added Tax (Place of Supply of Services) (Amendment) Order 1996
Section 2
The Value Added Tax (Place of Supply of Services) Order 1992 shall be amended as follows —
(a) in paragraph (aa) of article 14 there shall be substituted for the expression “, provided the goods do not thereafter remain in the United Kingdom”—
which are then dispatched or transported out of the member State where those services were physically carried out
(b) at the end of paragraph (c) of article 15 after the semi-colon there shall be added the word “or”.
2 sections
Cite this legislation
The Value Added Tax (Place of Supply of Services) (Amendment) Order 1996 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1996-2992
Contains public sector information licensed under the Open Government Licence v3.0.
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