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Statutory Instruments

2019 No. 404

Exiting The European Union

Value Added Tax

The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019

Made

28th February 2019

Laid before House of Commons

1st March 2019

Coming into force in accordance with article 2

The Treasury make this Order in exercise of the powers conferred by section 7A(6)(b) of the Value Added Tax Act 1994 and section 52(2) of the Taxation (Cross-border) Trade Act 2018 .

In accordance with section 52(2) of the Taxation (Cross-border) Trade Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, for the following Order to come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.

Citation and commencement

1. This Order may be cited as the Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019.

2. This Order comes into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.

Amendments to Part 3 of Schedule 4A to the Value Added Tax Act 1994

3. —(1) In Part 3 of Schedule 4A to the Value Added Tax Act 1994 (exceptions relating to supplies not made to relevant business person), paragraph 15 (electronically supplied, telecommunication and broadcasting services) is amended as follows.

(2) In sub-paragraph (1) omit the words “sub-paragraph (3) and”.

(3) Omit subparagraphs (3) to (7).

Revocation of the Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018

4.The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 is revoked.

Rebecca Harris

Jeremy Quin

Two of the Lords Commissioners of Her Majesty's Treasury

Status: There are currently no known outstanding effects for the The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019.
The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019 (2019/404)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
I1Art. 1 not in force at made date, see art. 2
I2Art. 1 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I3Art. 2 not in force at made date, see art. 2
I4Art. 2 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I5Art. 3 not in force at made date, see art. 2
I6Art. 3 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I7Art. 4 not in force at made date, see art. 2
I8Art. 4 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
M11994 c. 23 ; section 7A was inserted by paragraph 4 of Schedule 36 to the Finance Act 2009 (c. 10) and amended by paragraphs 1 and 8 of Part 1of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (“TCTA”) (c. 22). Under section 57(3) of the TCTA that amendment will come into force on such day as the Treasury may by regulations appoint. No such regulations have been made at the time this Order is made.
M22018 c. 22 .
M3Schedule 4A was both inserted and amended from a later date by Schedule 36 to the Finance Act 2009; see paragraphs 11 , 15 and 17 of Schedule 36. Relevant amending instruments are S.I.s 2017/778 and 2018/1194.
M4S.I. 2018/1194 .
Defined TermSection/ArticleIDScope of Application
Changes that affect Made by
Sort descending by Changed Legislation Sort descending by Year and Number Changed Provision Type of effect Sort descending by Affecting Legislation Title Sort descending by Year and Number Affecting Provision Sort descending by Changes made to website text Note
The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019 2019 No. 404 art. 1 coming into force The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019 2019 No. 404 art. 2 Yes
The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019 2019 No. 404 art. 1 coming into force The Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations 2020 2020 No. 1641 reg. 2 Sch. Yes
The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019 2019 No. 404 art. 2 coming into force The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019 2019 No. 404 art. 2 Yes
The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019 2019 No. 404 art. 2 coming into force The Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations 2020 2020 No. 1641 reg. 2 Sch. Yes
The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019 2019 No. 404 art. 3 coming into force The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019 2019 No. 404 art. 2 Yes
The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019 2019 No. 404 art. 3 coming into force The Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations 2020 2020 No. 1641 reg. 2 Sch. Yes
The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019 2019 No. 404 art. 4 coming into force The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019 2019 No. 404 art. 2 Yes
The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019 2019 No. 404 art. 4 coming into force The Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations 2020 2020 No. 1641 reg. 2 Sch. Yes

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.