The Value Added Tax (Place of Supply of Services) (Amendment) Order 2003

• Citation: S.I. 2003/862
• Sections: 5

Section 1

This Order may be cited as the Value Added Tax (Place of Supply of Services) (Amendment) Order 2003 and shall apply in relation to any services supplied on or after 1st July 2003.

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

After article 16 insert—

(16A) Where a supply consists of any services of a description specified in paragraph 7C of Schedule 5 to the Act and—

(a) the recipient of the supply is a person who belongs in a member State;

(b) he does not receive it for the purposes of a business carried on by him;

(c) it is received from a person who belongs in a country, other than the Isle of Man, which is not a member State,

it shall be treated as made where the recipient belongs.

Section 4

For the heading preceding article 17, substitute “Services supplied where enjoyed”.

Section 5

In each of articles 17 and 18, for paragraph (b) substitute—

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

(c) services described in paragraph 7C of that Schedule, when received by a person for the purposes of a business carried on by him,