Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 3B U.K. Supply of electronic services in member States: special accounting scheme

Textual Amendments

F1 Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4

Part 1 U.K. Registration

Date on which registration takes effect U.K.

5 (1) Where a person is registered under this Schedule, his registration takes effect— U.K.

(a) on the date on which his registration request is made, or

(b) on such earlier or later date as may be agreed between him and the Commissioners.

(2) For the purposes of sub-paragraph (1) above—

(a) no registration is to take effect before 1st July 2003, and

(b) registration requests made before that date are to be treated as if they were made on that date.]