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Finance Act 2014

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

106VAT: supply of services through agents

This adran has no associated Nodiadau Esboniadol

(1)Section 47 of VATA 1994 (agents) is amended as follows.

(2)In subsection (3), after “services” insert “, other than electronically supplied services and telecommunication services,”.

(3)After subsection (3) insert—

“(4)Where electronically supplied services or telecommunication services are supplied through an agent, the supply is to be treated both as a supply to the agent and as a supply by the agent.

(5)For the purposes of subsection (4) “agent” means a person (“A”) who acts in A’s own name but on behalf of another person within the meaning of Article 28 of Council Directive 2006/112/EC on the common system of value added tax.

(6)In this section “electronically supplied services” and “telecommunication services” have the same meaning as in Schedule 4A (see paragraph 9(3) and (4) and paragraph 8(2) of that Schedule).”

(4)The amendments made by this section have effect in relation to supplies made on or after 1 January 2015.

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