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The Value Added Tax (Place of Supply of Services) (Amendment) Order 1998
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- 1998 No. 763
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order applies to services supplied on or after 18th March 1998. It amends the Value Added Tax (Place of Supply of Services) Order 1992 (S.I. 1992/3121) (“the principal Order”).
Article 3 substitutes a new article 17. Article 17 applies to the services which are described therein and would, apart from that article, be treated as supplied in the United Kingdom. It relieves such services from VAT to the extent that they are used and enjoyed outside the European Community.
Article 4 substitutes a new article 18. Article 18 applies to the services which are described therein and would, apart from that article, be treated as supplied outside the European Community. It makes such services chargeable to VAT to the extent that they are used and enjoyed in the United Kingdom.
Article 5 omits articles 19 and 20 from the principal Order because the supplies described therein are included within the substituted articles 17 and 18 respectively.
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