Statutory Instruments
VALUE ADDED TAX
Made
9th December 1992
Laid before the House of Commons
11th December 1992
Coming into force
1st 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 1983(1) 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 Schedule(2),
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 Act(3) 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 Patnick
Tim Boswell
Two of the Lords Commissioners of Her Majesty’s Treasury
9th 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).
1983 c. 55; section 7(6) was added by section 14(2) of and paragraph 8 of Schedule 3 to the Finance (No. 2) Act 1992 (c. 48).
Schedule 3 was amended by S.I. 1985/799.
Section 7(1) was amended by paragraph 1 of Schedule 2 to the Finance Act 1987 (c. 16).