The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 No. 1197

Statutory Instruments

2018 No. 1197

Value Added Tax

The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018

Made

19th November 2018

Laid before House of Commons

20th November 2018

Coming into force

1st January 2019

The Treasury make the following Order in exercise of the power conferred by section 3A(2) of the Value Added Tax Act 1994(1).

(1)

1994 c. 23; section 3A was inserted by paragraph 2 of Schedule 2 to the Finance Act 2003 (c. 14) and amended by paragraphs 2 and 12 of Schedule 22 to the Finance Act 2014 (c. 26: “the 2014 Act”).