1. This Order may be cited as the Value Added Tax (Supply of Services) (Amendment) Order 2003 and comes into force on 10th April 2003 in relation to supplies made to a taxable person on or after that date.

2. The Value Added Tax (Supply of Services) Order 1993( 2 ) is amended as follows.

3. At the end of article 3, before the full stop insert “, except for the purposes of determining whether tax on the supply of the services to him is input tax of his under section 24 of the Act”.

4. After article 3 insert—

“ 3A. For the purposes of this Order, references to services supplied to a person include references to supplies of—

“(a) a major interest in land,

(b) any building or part of a building,

(c) any civil engineering work or part of such a work, or

(d) any goods incorporated or to be incorporated in a building or civil engineering work (whether by being installed as fixtures or fittings or otherwise).

3B. Where article 3 above applies in relation to supplies of goods falling within any of paragraphs (a) to (d) of article 3A above, the person shall be treated as supplying a service of making the goods available, and the other articles of this order shall apply with appropriate modifications. ” .