Section 105: VAT: Place of Supply Orders: Disapplication of Transitional Provisions
Summary
1.The purpose of this section is to dis-apply transitional provisions in section 97A of the Value Added Tax Act 1994 (“the Act”) to new orders made under section 7A(6) of the Act which take effect from 1 January 2015 and make provision about the place of supply of broadcasting, telecommunications and electronically supplied services.
Background Note
2.The Act contains transitional provisions in section 97A that apply to orders made under section 7A(6) regarding the place of supply of services. Directly applicable transitional provisions are also contained in Article 2 of Council Implementing Regulation (EU) No 1042/2013 in respect of EU changes made to the place of supply rules for broadcasting, telecommunications and electronically supplied services made to non-taxable persons. Accordingly, this section dis-applies section 97A in respect of new orders made under section 7A(6) in the case of supplies to which Article 2 applies.
