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Statutory Instruments

2009 No. 215

Value Added Tax

The Value Added Tax (Place of Supply of Goods) Order 2009

Made

10th February 2009

Laid before the House of Commons

10th February 2009

Coming into force

6th April 2009

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

Citation and Commencement

1. This Order may be cited as the Value Added Tax (Place of Supply of Goods) Order 2009 and comes into force on 6th April 2009.

Amendment of the Value Added Tax (Place of Supply of Goods) Order 2004

2.The Value Added Tax (Place of Supply of Goods) Order 2004( 2 ) is amended as follows.

3. In article 6, for “ship or aircraft” substitute “ship, aircraft or train”.

Dave Watts

Tony Cunningham

Two of the Lords Commissioners of Her Majesty’s Treasury

10th February 2009

( 1 )

( 2 )

S.I. 2004/3148 .

1. Citation and Commencement

2. Amendment of the Value Added Tax (Place of Supply of Goods) Order 2004

Status: This is the original version (as it was originally made).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 Goods) Order 2009 (2009/215)

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