Statutory Instruments
2014 No. 2726
Value Added Tax
The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014
Approved by the House of Commons
Made
13th October 2014
Laid before the House of Commons
14th October 2014
Coming into force
1st January 2015
The Treasury, in exercise of the power conferred by section 7A(6)(b) of the Value Added Tax Act 1994( 1 ), make the following Order:
Citation and commencement
1. —(1) This Order may be cited as the Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014.
(2) This Order comes into force on 1st January 2015 and has effect in relation to supplies made on or after that date.
Amendment to Part 3 of Schedule 4A to the Value Added Tax Act 1994
2. Part 3 of Schedule 4A to the Value Added Tax Act 1994 (place of supply of services: special rules: exceptions relating to supplies not made to relevant business person)( 2 ) is amended as follows.
3. —(1) For paragraph 15 (electronic services), substitute—
“ 15. —(1) A supply to a person who is not a relevant business person of services to which this paragraph applies is to be treated as made in the country in which the recipient belongs (but see paragraph 8).
(2) This paragraph applies to-
(a) electronically supplied services (as to the meaning of which see paragraph 9(3) and (4)),
(b) telecommunication services (as to the meaning of which see paragraph 8(2)), and
(c) radio and television broadcasting services. ” .
(2) For the heading before paragraph 15, substitute “Electronically supplied, telecommunication and broadcasting services”.
4. In sub-paragraph (2) of paragraph 16 (other services provided to recipient belonging outside EC)—
(a) omit paragraphs (i), (j) and (k), and
(b) insert “and” after paragraph (g).
Mark Lancaster
Gavin Barwell
Two of the Lords Commissioners of Her Majesty’s Treasury
13th October 2014
1994 c.23 ; section 7A was inserted by section 76 of, and paragraphs 1 and 4 of Part 1 of Schedule 36 to, the Finance Act 2009 (c.10) .
Schedule 4A was inserted by section 76 of, and paragraphs 1 and 11 of Part 1 of Schedule 36 to, the Finance Act 2009. It was amended by section 76 of, and paragraphs 1, 15 and 17 of Part 2 of Schedule 36 to, the Finance Act 2009, by S.I. 2010/3017 and by S.I.2012/2787 .
OJ No L 347, 11.12.2006, p 1-118.
OJ No L 44, 20.2.2008, p 11-22.