- Latest available (Revised)
- Original (As made)
The Value Added Tax (Reverse Charge) (Anti-avoidance) Order 1997
You are here:
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Value of supply of relevant telecommunications services
7. Where the circumstances mentioned in article 4(3) above apply, the effect of paragraph 8 of Schedule 6 to the Act shall be modified so that the value of the supply treated as made shall be taken—
(a)in a case where the consideration for which the relevant telecommunications services were in fact supplied was a consideration in money, to be such amount as is equal to the lower of—
(i)so much of the consideration as exceeds the part of the consideration for the supply by reference to which VAT is chargeable in another member State; and
(ii)so much of the consideration as is properly attributable to the relevant period; and
(b)in a case where that consideration did not consist or not wholly consist of money, to be such amount in money as is equivalent to the lower of—
(i)so much of the consideration as exceeds the part of the consideration for the supply by reference to which VAT is chargeable in another member State; and
(ii)so much of the consideration as is properly attributable to the relevant period.
Options/Help
Print Options
PrintThe Whole Instrument
PrintThis Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.