Value Added Tax Act 1994

[F1 Part 5 U.K. Supplementary

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

Interpretation U.K.

23 (1) In this Schedule— U.K.

• “ the 1977 VAT Directive ” means the Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the member States relating to turnover taxes – common system of value added tax: uniform basis of assessment ( 77/388/ EEC );

• “ the 2002 VAT Directive ” means the Council Directive of 7 May 2002 amending and amending temporarily the 1977 VAT Directive as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services ( 2002/38/ EC );

• “ Article 26c ” has the meaning given by paragraph 2(7) above;

• “ the Controller ” has the meaning given by paragraph 11(7) above;

• “ participant in the special scheme ” has the meaning given by paragraph 16(5) above;

• “ qualifying supply ” has the meaning given by paragraph 3 above;

• “ registration number ” means the number allocated to a person on his registration under this Schedule in accordance with paragraph 6(a) above;

• “ registration request ” is to be construed in accordance with paragraph 4(1)(b) above;

• “ reporting period ” is to be construed in accordance with paragraph 11(2) above;

• “ special accounting return ” is to be construed in accordance with paragraph 11(1) above.

(2) References in this Schedule to a qualifying supply being “ treated as made ” in a member State are references to its being treated as made—

(a) in the United Kingdom, by virtue of any provision which gives effect in the United Kingdom to Article 9(2)(f) of the 1977 VAT Directive (which is inserted by Article 1(1)(b) of the 2002 VAT Directive), or

(b) in another member State, by virtue of any provision of the law of that member State which gives effect to that Article.

(3) The provision which, as at 9th April 2003, is to give effect in the United Kingdom to Article 9(2)(f) of the 1977 VAT Directive (as mentioned in sub-paragraph (2)(a) above) is article 16A of the Value Added Tax (Place of Supply of Services) Order 1992 (which is prospectively inserted by article 3 of the Value Added Tax (Place of Supply of Services) (Amendment) Order 2003).]