The Value Added Tax (Reverse Charge) Order 1992

Made9th December 1992

Laid before the House of Commons11th December 1992

Coming into force1st January 1993

The Treasury, in exercise of the powers conferred on them by virtue of section 7(5) and (6) of the Value Added Tax Act 19831 and of all other powers enabling them in that behalf, hereby make the following Order:

1

This Order may be cited as the Value Added Tax (Reverse Charge) Order 1992 and shall come into force on 1st January 1993.

2

Schedule 3 to the Value Added Tax 1983 shall be varied by adding after paragraph 7 the following—

8
Services—
a
of the transportation of goods which begins in one member State and ends in a different member State;
b
of loading, unloading, handling and similar activities carried out in connection with services of the description specified in sub-paragraph (a) above;
c
consisting of the making of arrangements for, or of any other activity intended to facilitate, the making by or to another person of—
i
a supply of a description specified in sub-paragraph (a) or (b) above; or
ii
any supply not falling within (i) above, except a supply of any services of a description specified in paragraphs 1 to 7 of this Schedule2,
which are treated as supplied in the United Kingdom by virtue of the recipient’s having made use of his registration number for the purpose of the supply; and section 7(1) of this Act3 shall have effect in relation to the services described in sub-paragraphs (a) to (c) above as if the recipient belongs in the United Kingdom if, and only if, he is a taxable person.

Irvine PatnickTim BoswellTwo of the Lords Commissioners of Her Majesty’s Treasury9th December 1992

(This note is not part of the Order)

This Order varies, with effect from 1st January 1993, Schedule 3 to the Value Added Tax Act 1983. It adds a new paragraph 8 to that Schedule which describes services which are treated as supplied in the United Kingdom by virtue of the recipient’s having made use of his registration number in order to account for the tax chargeable in the United Kingdom.

This Order, in conjunction with section 7 of that Act, implements Article 21(1)(b) of EC Directive 77/388/EEC (OJ L145, 13.6.77, p.1), as amended by EC Directive 91/680/EEC (OJ L376, 31.12.91, p.1).