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