The Value Added Tax (Place of Supply of Services) (Amendment) Order 1998

• Citation: S.I. 1998/763
• Sections: 5

Section 1

This Order may be cited as the Value Added Tax (Place of Supply of Services) (Amendment) Order 1998 and shall apply in relation to any services supplied on or after 18th March 1998.

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

For article 17 there shall be substituted—

(17) Where a supply of services consists of—

(a) the letting on hire of any means of transport; or

(b) services described in paragraph 7 or 7A of Schedule 5 to the Act,

and those services would be treated, apart from this article, as supplied in the United Kingdom, they shall not be treated as supplied in the United Kingdom to the extent that the effective use and enjoyment of the services takes place outside the member States.

Section 4

For article 18 there shall be substituted—

(18) Where a supply of services consists of—

(a) the letting on hire of any means of transport; or

(b) services described in paragraph 7 or 7A of Schedule 5 to the Act,

and those services would be treated, apart from this article, as supplied in a place outside the member States, they shall be treated as supplied in the United Kingdom to the extent that the effective use and enjoyment of the services takes place in the United Kingdom.

Section 5

Articles 19 and 20 shall be omitted.