<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/eudr/2006/112" IdURI="http://www.legislation.gov.uk/id/eudr/2006/112" NumberOfProvisions="452" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictStartDate="2020-12-12" RestrictExtent="E+W+S+N.I."><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/eudr/2006/112/article/113</dc:identifier><dc:title>Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax</dc:title><dct:alternative>Council Directive 2006/112/EC</dct:alternative><dc:description>Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax</dc:description><dc:modified>2021-02-09</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02006L0112-20201212</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2020-12-12</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/eudr/2006/112/article/113/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/eudr/2006/112/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/eudr/2006/112" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/eudr/2006/112/introduction" title="introduction"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/eudr/2006/112/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/annexes" href="http://www.legislation.gov.uk/eudr/2006/112/annexes" title="annexes"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/date/euexitday" href="http://www.legislation.gov.uk/eudr/2006/112/article/113/2020-01-31" title="2020-01-31"/><atom:link rel="http://www.legislation.gov.uk/def/date/euexitTransitionEnd" href="http://www.legislation.gov.uk/eudr/2006/112/article/113/2020-12-31" title="2020-12-31"/>					
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eudr/2006/112/article/113/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eudr/2006/112/article/113/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eudr/2006/112/article/113/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eudr/2006/112/article/113/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eudr/2006/112/article/113/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eudr/2006/112/article/113/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eudr/2006/112/article/113/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/eudr/2006/112/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eudr/2006/112/article/113/adopted" title="adopted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eudr/2006/112/article/113/2006-11-28" title="2006-11-28"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/eudr/2006/112" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/eudr/2006/112/article/112" title="Provision; Article 112"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/eudr/2006/112/article/112" title="Provision; Article 112"/><atom:link rel="next" href="http://www.legislation.gov.uk/eudr/2006/112/article/114" title="Provision; Article 114"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/eudr/2006/112/article/114" title="Provision; Article 114"/>
					<ukm:EUMetadata><ukm:DocumentClassification>
            <ukm:DocumentCategory Value="euretained"/>
            <ukm:DocumentMainType Value="EuropeanUnionDirective"/>
            <ukm:DocumentStatus Value="revised"/>
         </ukm:DocumentClassification><ukm:Year Value="2006"/><ukm:Number Value="112"/><ukm:EURLexIdentifiers>
            <ukm:Cellar Value="0a969258-5ff8-11eb-8146-01aa75ed71a1"/>
            <ukm:CELEX Value="02006L0112-20201212"/>
         </ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2006-11-28"/><ukm:EURLexModified Date="2021-01-26T22:26:12Z"/><ukm:EURLexExtracted Date="2021-01-26T22:33:25Z"/><ukm:XMLGenerated Date="2021-02-08T17:30:20Z"/><ukm:XMLImported Date="2021-02-09T07:53:43Z"/><ukm:CreatedBy Label="Provisional data" URI="http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO"/><ukm:EURLexMetadata>
            <WORK xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/0a969258-5ff8-11eb-8146-01aa75ed71a1</VALUE>
                  <IDENTIFIER>0a969258-5ff8-11eb-8146-01aa75ed71a1</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/02006L0112-20201212</VALUE>
                     <IDENTIFIER>02006L0112-20201212</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/consolidation/2006L0112%2F20201212</VALUE>
                     <IDENTIFIER>2006L0112/20201212</IDENTIFIER>
                     <TYPE>consolidation</TYPE>
                  </URI>
               </SAMEAS>
               <RESOURCE_LEGAL_YEAR type="data">
                  <VALUE>2006</VALUE>
               </RESOURCE_LEGAL_YEAR>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2020-12-12</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>12</DAY>
               </RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
               <BASED_ON type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6</VALUE>
                     <IDENTIFIER>ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32006L0112</VALUE>
                        <IDENTIFIER>32006L0112</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2006_347_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_2006_347_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dir/2006/112/oj</VALUE>
                        <IDENTIFIER>dir:2006:112:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
               </BASED_ON>
               <YEAR type="data">
                  <VALUE>2006</VALUE>
               </YEAR>
               <ACT_CONSOLIDATED_DATE type="date">
                  <VALUE>2020-12-12</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>12</DAY>
               </ACT_CONSOLIDATED_DATE>
               <VERSION type="data">
                  <VALUE>interim</VALUE>
               </VERSION>
               <DATE_CREATION_LEGACY type="date">
                  <VALUE>2021-01-26</VALUE>
                  <YEAR>2021</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>26</DAY>
               </DATE_CREATION_LEGACY>
               <RESOURCE_LEGAL_ID_CELEX type="data">
                  <VALUE>02006L0112-20201212</VALUE>
               </RESOURCE_LEGAL_ID_CELEX>
               <ACT_CONSOLIDATED_BASED_ON_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6</VALUE>
                     <IDENTIFIER>ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32006L0112</VALUE>
                        <IDENTIFIER>32006L0112</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2006_347_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_2006_347_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dir/2006/112/oj</VALUE>
                        <IDENTIFIER>dir:2006:112:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
               </ACT_CONSOLIDATED_BASED_ON_RESOURCE_LEGAL>
               <IDENTIFIER type="data">
                  <VALUE>celex:02006L0112-20201212</VALUE>
               </IDENTIFIER>
               <WORK_DATE_DOCUMENT type="date">
                  <VALUE>2020-12-12</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>12</DAY>
               </WORK_DATE_DOCUMENT>
               <ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6</VALUE>
                     <IDENTIFIER>ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32006L0112</VALUE>
                        <IDENTIFIER>32006L0112</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2006_347_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_2006_347_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dir/2006/112/oj</VALUE>
                        <IDENTIFIER>dir:2006:112:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
               </ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
               <DATE type="date">
                  <VALUE>2020-12-12</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>12</DAY>
               </DATE>
               <DATE type="date">
                  <VALUE>2021-01-26</VALUE>
                  <YEAR>2021</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>26</DAY>
               </DATE>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>consolidation:2006L0112/20201212</VALUE>
               </WORK_ID_DOCUMENT>
               <RESOURCE_LEGAL_NUMBER_NATURAL_CELEX type="data">
                  <VALUE>0112</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL_CELEX>
               <WORK_HAS_RESOURCE-TYPE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/resource-type/CONS_TEXT</VALUE>
                     <IDENTIFIER>CONS_TEXT</IDENTIFIER>
                     <TYPE>resource-type</TYPE>
                  </URI>
                  <OP-CODE>CONS_TEXT</OP-CODE>
                  <IDENTIFIER>CONS_TEXT</IDENTIFIER>
                  <PREFLABEL>Consolidated text</PREFLABEL>
               </WORK_HAS_RESOURCE-TYPE>
               <IDENTIFIER type="data">
                  <VALUE>consolidation:2006L0112/20201212</VALUE>
               </IDENTIFIER>
               <ID_SECTOR type="data">
                  <VALUE>0</VALUE>
               </ID_SECTOR>
               <DATE_DOCUMENT type="date">
                  <VALUE>2020-12-12</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>12</DAY>
               </DATE_DOCUMENT>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>celex:02006L0112-20201212</VALUE>
               </WORK_ID_DOCUMENT>
               <CREATIONDATE type="date">
                  <VALUE>2021-01-26T18:00:15.230+01:00</VALUE>
                  <YEAR>2021</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>26</DAY>
               </CREATIONDATE>
               <IDENTIFIER type="data">
                  <VALUE>02006L0112-20201212</VALUE>
               </IDENTIFIER>
               <ID_CELEX type="data">
                  <VALUE>02006L0112-20201212</VALUE>
               </ID_CELEX>
               <WORK_CREATED_BY_AGENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO</VALUE>
                     <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>OP_DATPRO</OP-CODE>
                  <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                  <PREFLABEL>Provisional data</PREFLABEL>
               </WORK_CREATED_BY_AGENT>
               <ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/633b0097-3ab3-11eb-b27b-01aa75ed71a1</VALUE>
                     <IDENTIFIER>633b0097-3ab3-11eb-b27b-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32009L0047R%2802%29</VALUE>
                        <IDENTIFIER>32009L0047R(02)</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2020_415_R_0019</VALUE>
                        <IDENTIFIER>JOL_2020_415_R_0019</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
               </ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2021-01-26T23:26:12.869+01:00</VALUE>
                  <YEAR>2021</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>26</DAY>
               </LASTMODIFICATIONDATE>
               <RESOURCE_LEGAL_TYPE type="data">
                  <VALUE>L</VALUE>
               </RESOURCE_LEGAL_TYPE>
               <ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/a0736ca7-3b7a-11eb-b27b-01aa75ed71a1</VALUE>
                     <IDENTIFIER>a0736ca7-3b7a-11eb-b27b-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dir/2020/2020/oj</VALUE>
                        <IDENTIFIER>dir:2020:2020:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2020_419_R_0001</VALUE>
                        <IDENTIFIER>JOL_2020_419_R_0001</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32020L2020</VALUE>
                        <IDENTIFIER>32020L2020</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
               <CREATED_BY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO</VALUE>
                     <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>OP_DATPRO</OP-CODE>
                  <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                  <PREFLABEL>Provisional data</PREFLABEL>
               </CREATED_BY>
               <TYPE>cdm:work</TYPE>
               <TYPE>cdm:act_consolidated</TYPE>
               <TYPE>L</TYPE>
               <TYPE>cdm:resource_legal</TYPE>
            </WORK>
            <EXPRESSION xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/0a969258-5ff8-11eb-8146-01aa75ed71a1.0006</VALUE>
                  <IDENTIFIER>0a969258-5ff8-11eb-8146-01aa75ed71a1.0006</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/02006L0112-20201212.ENG</VALUE>
                     <IDENTIFIER>02006L0112-20201212.ENG</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/consolidation/2006L0112%2F20201212.ENG</VALUE>
                     <IDENTIFIER>2006L0112/20201212.ENG</IDENTIFIER>
                     <TYPE>consolidation</TYPE>
                  </URI>
               </SAMEAS>
               <TITLE type="data">
                  <VALUE>Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax</VALUE>
                  <LANG>en</LANG>
               </TITLE>
               <EXPRESSION_VERSION type="data">
                  <VALUE>001</VALUE>
               </EXPRESSION_VERSION>
               <LANG type="data">
                  <VALUE>eng</VALUE>
               </LANG>
               <EXPRESSION_USES_LANGUAGE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/language/ENG</VALUE>
                     <IDENTIFIER>ENG</IDENTIFIER>
                     <TYPE>language</TYPE>
                  </URI>
                  <OP-CODE>ENG</OP-CODE>
                  <IDENTIFIER>ENG</IDENTIFIER>
                  <PREFLABEL>English</PREFLABEL>
                  <ALTLABEL>English</ALTLABEL>
               </EXPRESSION_USES_LANGUAGE>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2021-01-26T22:10:15.839+01:00</VALUE>
                  <YEAR>2021</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>26</DAY>
               </LASTMODIFICATIONDATE>
               <EXPRESSION_TITLE type="data">
                  <VALUE>Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax</VALUE>
                  <LANG>en</LANG>
               </EXPRESSION_TITLE>
               <CREATIONDATE type="date">
                  <VALUE>2021-01-26T22:10:15.839+01:00</VALUE>
                  <YEAR>2021</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>26</DAY>
               </CREATIONDATE>
               <LANG type="data">
                  <VALUE>en</VALUE>
               </LANG>
               <VERSION type="data">
                  <VALUE>001</VALUE>
               </VERSION>
            </EXPRESSION>
         </ukm:EURLexMetadata><ukm:UnappliedEffects><ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/eudr/2017/2455" AffectingNumber="2455" AffectedURI="http://www.legislation.gov.uk/id/eudr/2006/112" Type="addition" URI="http://www.legislation.gov.uk/id/effect/upload-2jyobcn4-186" AffectingClass="EuropeanUnionDirective" AffectedProvisions="Title XII Ch. 7" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." RequiresApplied="false" AffectedNumber="112" AffectedClass="EuropeanUnionDirective" AffectedYear="2006" AffectingProvisions="Directive" EffectId="key-a27177cfff87842d8c9d432c689b3b5b" Row="186" Modified="2021-02-09T07:55:19Z" AffectingYear="2017" Created="2021-02-09T07:55:19Z"><ukm:AffectedTitle>Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax</ukm:AffectedTitle><ukm:AffectedProvisions>Title XII Ch. 7</ukm:AffectedProvisions><ukm:AffectingTitle>Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods</ukm:AffectingTitle><ukm:AffectingProvisions>Directive</ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2021-07-01" Qualification="wholly in force" Applied="false"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/upload-2jyobcn4-192" AffectingProvisions="Directive" AffectingNumber="2455" AffectingYear="2017" AffectedYear="2006" Created="2021-02-09T07:55:19Z" AffectingClass="EuropeanUnionDirective" AffectedURI="http://www.legislation.gov.uk/id/eudr/2006/112" Row="192" EffectId="key-ed851689ff648d9f71d55ea6cef6e6bb" Modified="2021-02-09T07:55:19Z" AffectedNumber="112" AffectedProvisions="Title XII Ch. 6 Text" AffectingURI="http://www.legislation.gov.uk/id/eudr/2017/2455" RequiresApplied="false" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." AffectedClass="EuropeanUnionDirective" Type="replacement"><ukm:AffectedTitle>Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax</ukm:AffectedTitle><ukm:AffectedProvisions>Title XII Ch. 6 Text</ukm:AffectedProvisions><ukm:AffectingTitle>Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods</ukm:AffectingTitle><ukm:AffectingProvisions>Directive</ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2021-07-01" Qualification="wholly in force" Applied="false"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedNumber="112" AffectingProvisions="Directive" AffectedClass="EuropeanUnionDirective" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." AffectedProvisions="Art. 242a" AffectedYear="2006" AffectingNumber="2455" EffectId="key-2ee52035bc07fc066de33304e5cbd298" Row="199" Modified="2021-02-09T07:55:19Z" Type="addition" URI="http://www.legislation.gov.uk/id/effect/upload-2jyobcn4-199" AffectingYear="2017" AffectingURI="http://www.legislation.gov.uk/id/eudr/2017/2455" AffectedURI="http://www.legislation.gov.uk/id/eudr/2006/112" AffectingClass="EuropeanUnionDirective" RequiresApplied="false" Created="2021-02-09T07:55:19Z"><ukm:AffectedTitle>Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="article-242a" URI="http://www.legislation.gov.uk/id/eudr/2006/112/article/242a" err:Ref="Section missing in legislation" Missing="true">Art. 242a</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods</ukm:AffectingTitle><ukm:AffectingProvisions>Directive</ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2021-07-01" Qualification="wholly in force" Applied="false"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingNumber="2455" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." AffectingProvisions="Directive" Row="201" AffectedURI="http://www.legislation.gov.uk/id/eudr/2006/112" RequiresApplied="false" URI="http://www.legislation.gov.uk/id/effect/upload-2jyobcn4-201" AffectedClass="EuropeanUnionDirective" Type="addition" AffectedProvisions="Title V Ch. 3a" AffectingURI="http://www.legislation.gov.uk/id/eudr/2017/2455" Modified="2021-02-09T07:55:19Z" Created="2021-02-09T07:55:19Z" AffectedNumber="112" EffectId="key-f8da2059e54672a1335d47a010e01f54" AffectedYear="2006" AffectingYear="2017" AffectingClass="EuropeanUnionDirective"><ukm:AffectedTitle>Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax</ukm:AffectedTitle><ukm:AffectedProvisions>Title V Ch. 3a</ukm:AffectedProvisions><ukm:AffectingTitle>Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods</ukm:AffectingTitle><ukm:AffectingProvisions>Directive</ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2021-07-01" Qualification="wholly in force" Applied="false"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Row="220" EffectId="key-bc8181786ef85b2683cd9c16c673dee5" AffectedURI="http://www.legislation.gov.uk/id/eudr/2006/112" AffectedYear="2006" RequiresApplied="false" AffectingClass="EuropeanUnionDirective" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." AffectedProvisions="Title XII Ch. 8" AffectingURI="http://www.legislation.gov.uk/id/eudr/2017/2455" AffectingYear="2017" Type="addition" AffectingNumber="2455" Created="2021-02-09T07:55:19Z" URI="http://www.legislation.gov.uk/id/effect/upload-2jyobcn4-220" AffectingProvisions="Directive" AffectedClass="EuropeanUnionDirective" AffectedNumber="112" Modified="2021-02-09T07:55:19Z"><ukm:AffectedTitle>Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax</ukm:AffectedTitle><ukm:AffectedProvisions>Title XII Ch. 8</ukm:AffectedProvisions><ukm:AffectingTitle>Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods</ukm:AffectingTitle><ukm:AffectingProvisions>Directive</ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2021-07-01" Qualification="wholly in force" Applied="false"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/eudr/2017/2455" AffectedYear="2006" AffectedClass="EuropeanUnionDirective" AffectedProvisions="SECTION 2 Text" Type="replacement" URI="http://www.legislation.gov.uk/id/effect/upload-2jyobcn4-221" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." AffectingYear="2017" AffectingNumber="2455" RequiresApplied="false" EffectId="key-4b129141b8295e4f18b707ab5d41e525" Created="2021-02-09T07:55:19Z" Row="221" AffectedURI="http://www.legislation.gov.uk/id/eudr/2006/112" AffectingProvisions="Directive" AffectingClass="EuropeanUnionDirective" Modified="2021-02-09T07:55:19Z" AffectedNumber="112"><ukm:AffectedTitle>Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax</ukm:AffectedTitle><ukm:AffectedProvisions>SECTION 2 Text</ukm:AffectedProvisions><ukm:AffectingTitle>Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods</ukm:AffectingTitle><ukm:AffectingProvisions>Directive</ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2021-07-01" Qualification="wholly in force" Applied="false"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Row="223" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." AffectingNumber="2455" AffectingURI="http://www.legislation.gov.uk/id/eudr/2017/2455" AffectingYear="2017" EffectId="key-b55754a68715faf876f7ce91f767905e" AffectedNumber="112" AffectingClass="EuropeanUnionDirective" Modified="2021-02-09T07:55:19Z" Type="addition" RequiresApplied="false" AffectedYear="2006" AffectingProvisions="Directive" AffectedProvisions="Art. 66a" URI="http://www.legislation.gov.uk/id/effect/upload-2jyobcn4-223" AffectedURI="http://www.legislation.gov.uk/id/eudr/2006/112" AffectedClass="EuropeanUnionDirective" Created="2021-02-09T07:55:19Z"><ukm:AffectedTitle>Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="article-66a" URI="http://www.legislation.gov.uk/id/eudr/2006/112/article/66a" err:Ref="Section missing in legislation" Missing="true">Art. 66a</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods</ukm:AffectingTitle><ukm:AffectingProvisions>Directive</ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2021-07-01" Qualification="wholly in force" Applied="false"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/eudr/2006/112" AffectingNumber="2455" AffectedYear="2006" Type="addition" AffectingURI="http://www.legislation.gov.uk/id/eudr/2017/2455" AffectedNumber="112" AffectingYear="2017" Created="2021-02-09T07:55:19Z" AffectingClass="EuropeanUnionDirective" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." RequiresApplied="false" EffectId="key-ba3d16ce1040c851b0176609f550723a" Row="226" URI="http://www.legislation.gov.uk/id/effect/upload-2jyobcn4-226" AffectingProvisions="Directive" AffectedClass="EuropeanUnionDirective" Modified="2021-02-09T07:55:19Z" AffectedProvisions="Art. 14a"><ukm:AffectedTitle>Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="article-14a" URI="http://www.legislation.gov.uk/id/eudr/2006/112/article/14a" err:Ref="Section missing in legislation" Missing="true">Art. 14a</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods</ukm:AffectingTitle><ukm:AffectingProvisions>Directive</ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2021-07-01" Qualification="wholly in force" Applied="false"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Created="2021-02-09T07:55:19Z" AffectedYear="2006" AffectingClass="EuropeanUnionDirective" AffectingYear="2017" Type="replacement" AffectingProvisions="Directive" AffectingNumber="2455" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." Modified="2021-02-09T07:55:19Z" AffectedNumber="112" RequiresApplied="false" AffectingURI="http://www.legislation.gov.uk/id/eudr/2017/2455" AffectedProvisions="Title XII Ch. 6 s. 3 Text" AffectedClass="EuropeanUnionDirective" AffectedURI="http://www.legislation.gov.uk/id/eudr/2006/112" URI="http://www.legislation.gov.uk/id/effect/upload-2jyobcn4-227" Row="227" EffectId="key-d8859d31c8edda82b5c54b11665302ac"><ukm:AffectedTitle>Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax</ukm:AffectedTitle><ukm:AffectedProvisions>Title XII Ch. 6 s. 3 Text</ukm:AffectedProvisions><ukm:AffectingTitle>Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods</ukm:AffectingTitle><ukm:AffectingProvisions>Directive</ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2021-07-01" Qualification="wholly in force" Applied="false"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedClass="EuropeanUnionDirective" AffectingYear="2017" Type="addition" RequiresApplied="false" AffectingNumber="2455" AffectingProvisions="Directive" Created="2021-02-09T07:55:19Z" AffectingURI="http://www.legislation.gov.uk/id/eudr/2017/2455" AffectedYear="2006" AffectedURI="http://www.legislation.gov.uk/id/eudr/2006/112" URI="http://www.legislation.gov.uk/id/effect/upload-2jyobcn4-230" AffectedProvisions="Title XII Ch. 6 Ch. 4" AffectingClass="EuropeanUnionDirective" Modified="2021-02-09T07:55:19Z" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." AffectedNumber="112" Row="230" EffectId="key-10916724f994ef9a41cf860a9dbe1552"><ukm:AffectedTitle>Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax</ukm:AffectedTitle><ukm:AffectedProvisions>Title XII Ch. 6 Ch. 4</ukm:AffectedProvisions><ukm:AffectingTitle>Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods</ukm:AffectingTitle><ukm:AffectingProvisions>Directive</ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2021-07-01" Qualification="wholly in force" Applied="false"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:EUMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_adopted_en.pdf" Date="2006-11-28" Size="486142"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2007-01-01_en.pdf" Date="2007-01-01" Size="527310" Revised="2007-01-01"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2007-12-29_en.pdf" Date="2007-12-29" Size="536370" Revised="2007-12-29"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2009-01-01_en.pdf" Date="2009-01-01" Size="538410" Revised="2009-01-01"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2009-01-21_en.pdf" Date="2009-01-21" Size="541950" Revised="2009-01-21"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2009-06-01_en.pdf" Date="2009-06-01" Size="539865" Revised="2009-06-01"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2009-07-24_en.pdf" Date="2009-07-24" Size="542126" Revised="2009-07-24"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2010-01-01_en.pdf" Date="2010-01-01" Size="540602" Revised="2010-01-01"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2010-01-15_en.pdf" Date="2010-01-15" Size="553199" Revised="2010-01-15"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2010-04-09_en.pdf" Date="2010-04-09" Size="557628" Revised="2010-04-09"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2010-08-11_en.pdf" Date="2010-08-11" Size="2118821" Revised="2010-08-11"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2011-01-01_en.pdf" Date="2011-01-01" Size="2118123" Revised="2011-01-01"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2013-01-01_en.pdf" Date="2013-01-01" Size="2175007" Revised="2013-01-01"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2013-07-01_en.pdf" Date="2013-07-01" Size="2177376" Revised="2013-07-01"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2013-08-15_en.pdf" Date="2013-08-15" Size="2190903" Revised="2013-08-15"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2014-01-01_en.pdf" Date="2014-01-01" Size="2191724" Revised="2014-01-01"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2015-01-01_en.pdf" Date="2015-01-01" Size="2213585" Revised="2015-01-01"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2016-06-01_en.pdf" Date="2016-06-01" Size="1821063" Revised="2016-06-01"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2018-07-17_en.pdf" Date="2018-07-17" Size="1805695" Revised="2018-07-17"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2018-12-04_en.pdf" Date="2018-12-04" Size="1811445" Revised="2018-12-04"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2019-01-01_en.pdf" Date="2019-01-01" Size="1852303" Revised="2019-01-01"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2019-01-16_en.pdf" Date="2019-01-16" Size="1860158" Revised="2019-01-16"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2020-01-01_en.pdf" Date="2020-01-01" Size="2466042" Revised="2020-01-01"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudr_20060112_2020-12-12_en.pdf" Date="2020-12-12" Size="2584733" Revised="2020-12-12"/> </ukm:Alternatives><ukm:CorrectionSlips><ukm:CorrectionSlip URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudrcs_20060112_en_001.pdf" Date="2007-12-20" Size="31839"/><ukm:CorrectionSlip URI="http://www.legislation.gov.uk/eudr/2006/112/pdfs/eudrcs_20060112_en_002.pdf" Date="2012-09-14" Size="706508"/></ukm:CorrectionSlips>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="656"/>
									<ukm:BodyParagraphs Value="452"/>
									<ukm:ScheduleParagraphs Value="204"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="0"/>
								</ukm:Statistics>
				</ukm:Metadata><EURetained><EUBody DocumentURI="http://www.legislation.gov.uk/eudr/2006/112/body" IdURI="http://www.legislation.gov.uk/id/eudr/2006/112/body" NumberOfProvisions="452" RestrictStartDate="2020-12-12" RestrictExtent="E+W+S+N.I."><EUTitle DocumentURI="http://www.legislation.gov.uk/eudr/2006/112/title/VIII" IdURI="http://www.legislation.gov.uk/id/eudr/2006/112/title/VIII" NumberOfProvisions="40" id="title-VIII" RestrictStartDate="2020-12-12" RestrictExtent="E+W+S+N.I."><Number>TITLE VIII</Number><Title>RATES</Title><EUChapter DocumentURI="http://www.legislation.gov.uk/eudr/2006/112/title/VIII/chapter/4" IdURI="http://www.legislation.gov.uk/id/eudr/2006/112/title/VIII/chapter/4" NumberOfProvisions="14" id="title-VIII-chapter-4" RestrictStartDate="2011-01-01" RestrictExtent="E+W+S+N.I."><Number>CHAPTER 4</Number><Title>Special provisions applying until the adoption of definitive arrangements</Title><P1 DocumentURI="http://www.legislation.gov.uk/eudr/2006/112/article/113" IdURI="http://www.legislation.gov.uk/id/eudr/2006/112/article/113" id="article-113" RestrictStartDate="2006-11-28" RestrictExtent="E+W+S+N.I.">
                  <Pnumber>Article 113</Pnumber>
                  <P1para>
                     <Text>Member States which, at 1 January 1991, in accordance with Community law, were granting exemptions with deductibility of the VAT paid at the preceding stage or applying reduced rates lower than the minimum laid down in Article 99, in respect of goods and services other than those specified in Annex III, may apply the reduced rate, or one of the two reduced rates, provided for in Article 98 to the supply of such goods or services.</Text>
                  </P1para>
               </P1></EUChapter></EUTitle></EUBody></EURetained></Legislation>