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

^M1^,^M2 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 _I1_,_I2

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.

_I3_,_I4

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 _I5_,_I6

^M3 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 _I7_,_I8

^M4 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

in force	Provision is in force
in force*	In force only for specified purposes (for detail about the purposes see/hover footnote)
not in force	Not in force in England (may be in force in other geographies, see footnotes)
italics	Defined term
_dfn	Defined term (alternative style)
gry bckgrd	the in-force status of the provision is complex, check the footnotes

in force

Provision is in force

in force*

In force only for specified purposes (for detail about the purposes see/hover footnote)

not in force

Not in force in England (may be in force in other geographies, see footnotes)

italics

Defined term

_dfn

Defined term (alternative style)

gry bckgrd

the in-force status of the provision is complex, check the footnotes

footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj
I1	Art. 1 not in force at made date, see art. 2
I2	Art. 1 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I3	Art. 2 not in force at made date, see art. 2
I4	Art. 2 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I5	Art. 3 not in force at made date, see art. 2
I6	Art. 3 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I7	Art. 4 not in force at made date, see art. 2
I8	Art. 4 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
M1	1994 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.
M2	2018 c. 22 .
M3	Schedule 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.
M4	S.I. 2018/1194 .

2019 No. 404

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

Citation and commencement I1,I2

I3,I4

Amendments to Part 3 of Schedule 4A to the Value Added Tax Act 1994 I5,I6

Revocation of the Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 I7,I8

Status of changes to instrument text

Citation and commencement _I1_,_I2

_I3_,_I4

Amendments to Part 3 of Schedule 4A to the Value Added Tax Act 1994 _I5_,_I6

Revocation of the Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 _I7_,_I8