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The Value Added Tax (Amendment) (No. 2) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 1525
- Regulation 3
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3. In regulation 90 after paragraph (3) there shall be added the following paragraphs—
“(4) This regulation shall not apply to any relevant services—
(a)where the period to which a payment falling within paragraph (1), (2) or (3) above relates, ends before 1st July 1997; or
(b)which are treated as supplied on 1st July 1997 by virtue of regulation 90A below.
(5) In this regulation and in regulations 90A and 90B below, “relevant services” means services within the description contained in paragraph 7A of Schedule 5 to the Act(1) which are treated as supplied in the United Kingdom by virtue of article 20 of the Value Added Tax (Place of Supply of Services) Order 1992(2).”.
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