Section 1
This Order may be cited as the Value Added Tax (Place of Supply of Services) (Amendment) Order 2006 and comes into force on 1st August 2006.
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Statutory Instrument
The Value Added Tax (Place of Supply of Services) (Amendment) Order 2006
Section 2
The Value Added Tax (Place of Supply of Services) Order 1992 is amended as follows.
Section 3
In article 21(1), for “the place of supply of the services to which the right relates” substitute “the place in which the supply of the services to which the right relates would be treated as made if made by the supplier of the right to the recipient of the right”.
3 sections
Cite this legislation
The Value Added Tax (Place of Supply of Services) (Amendment) Order 2006 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2006-1683
Contains public sector information licensed under the Open Government Licence v3.0.
本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com