The Value Added Tax (Reverse Charge) (Anti-avoidance) Order 1997
1Citation and commencement
2Interpretation
3Insertion of telecommunications services into Schedule 5 to the Act
4Modification of the effect of regulation 82 of the Regulations
5Treatment of a right to relevant telecommunications services
6Rights not exercised before 1st July 1997
7Value of supply of relevant telecommunications services
8Value of relevant telecommunications services supplied by virtue of a right
9Meaning of a right to relevant telecommunications services
10Time when relevant telecommunications services are treated as performed

1997 No. 1523

VALUE ADDED TAX

The Value Added Tax (Reverse Charge) (Anti-avoidance) Order 1997

Made

Laid before the House of Commons

Coming into force in accordance with article 1

The Treasury, in exercise of the powers conferred on them by section 8(5), (7) and (8) of the Value Added Tax Act 19941 and of all other powers enabling them in that behalf, hereby make the following Order: