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Statutory Instruments

2006 No. 1683

VALUE ADDED TAX

The Value Added Tax (Place of Supply of Services) (Amendment) Order 2006

Made

26th June 2006

Laid before the House of Commons

27th June 2006

Coming into force

1st August 2006

The Treasury make the following Order in exercise of the powers conferred by section 7(11) of the Value Added Tax Act 1994( 1 ):

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.

2. The Value Added Tax (Place of Supply of Services) Order 1992( 2 ) is amended as follows.

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”.

Frank Roy

Alan Campbell

Two of the Lords Commissioners of Her Majesty’s Treasury

26th June 2006

( 1 )

( 2 )

1992/3121 , relevant amending instrument is S.I. 1997/1524 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Value Added Tax (Place of Supply of Services) (Amendment) Order 2006 (2006/1683)

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