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The Value Added Tax (Place of Supply of Services) (Amendment) Order 1997
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5. After article 18 there shall be added the following articles—
“19. Where a supply of services consists of services described in paragraph 7A of Schedule 5 to the Act(1) and those services would be treated, apart from this article, as supplied in the United Kingdom, they shall not be treated as supplied in the United Kingdom to the extent that the effective use and enjoyment takes place outside the member States.
20. Where a supply of services consists of services described in paragraph 7A of Schedule 5 to the Act and those services would be treated, apart from this article, as supplied in a place outside of the member States, they shall be treated as supplied in the United Kingdom to the extent that the effective use and enjoyment of the services takes place in the United Kingdom.
21.—(1) The place of supply of a right to services shall be the same as the place of supply of the services to which the right relates (whether or not the right is exercised).
(2) The reference to a right to services in paragraph (1) above shall include a reference to any right, option or priority with respect to the supply of services and to the supply of an interest deriving from any right to services.”.
(1)
Paragraph 7A of Schedule 5 to the Act was inserted by the Value Added Tax (Reverse Charge) (Anti-avoidance) Order 1997 (S.I. 1997/1523).
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