- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/03/2019)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 31/12/2020
Point in time view as at 01/03/2019.
There are currently no known outstanding effects for the The Value Added Tax (Input Tax) (Specified Supplies) Order 1999.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Statutory Instruments
VALUE ADDED TAX
Made
19th November 1999
Laid before the House of Commons
22nd November 1999
Coming into force
1st January 2000
The Treasury, in exercise of the powers conferred on them by section 26(2)(c) of the Value Added Tax Act 1994M1 and of all other powers enabling them in that behalf, hereby make the following Order:
Marginal Citations
1. This Order may be cited as the Value Added Tax (Input Tax) (Specified Supplies) Order 1999 and shall come into force on 1st January 2000 and shall have effect in relation to supplies made on or after that date.
2. The supplies described in articles 3 [F1, 3A] and 4 below are hereby specified for the purposes of section 26(2)(c) of the Value Added Tax Act 1994.
Textual Amendments
F1Word in art. 2 inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Input Tax) (Specified Supplies) (Amendment) Order 2018 (S.I. 2018/1328), arts. 1(1), 3
3. Services–
(a)which are supplied to a person who belongs outside the member States;
(b)which are directly linked to the export of goods to a place outside the member States; or
(c)which consist of the provision of intermediary services within the meaning of item 4 of Group 2, or item 5 of Group 5, of Schedule 9 to the Value Added Tax Act 1994 in relation to any transaction specified in paragraph (a) or (b) above,
provided the supply is exempt, or would have been exempt if made in the United Kingdom, by virtue of any item of Group 2, or any of items 1 to 6 and item 8 of Group 5, of Schedule 9 to the Value Added Tax Act 1994.
[F23A. Any services that are included within article 3 above by virtue of the fact that the supply is exempt, or would have been exempt if made in the United Kingdom, by virtue of item 4 of Group 2 of Schedule 9 to the Value Added Tax Act 1994 must be related to an insurance transaction or a reinsurance transaction where the party to be insured under the contract of insurance or reinsurance (whether or not a contract of insurance or reinsurance is finally concluded) is a person who belongs outside the United Kingdom.]
Textual Amendments
F2Art. 3A inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Input Tax) (Specified Supplies) (Amendment) Order 2018 (S.I. 2018/1328), arts. 1(1), 4
4. Supplies made either in or outside the United Kingdom which fall, or would fall, within item 1 or 2 of Group 15 of Schedule 9 to the Value Added Tax Act 1994 (investment gold).
5. The Value Added Tax (Input Tax) (Specified Supplies) Order 1992 M2 is hereby revoked.
Marginal Citations
Bob Ainsworth
David Jamieson
Two of the Lords Commissioners of Her Majesty’s Treasury
(This note is not part of the Order)
This Order, which comes into force on 1st January 2000, replaces the Value Added Tax (Input Tax) (Specified Supplies) Order 1992 (S.I. 1992/3123). The Order is made under powers laid to the Treasury under Section 26(2)(c) of the Value Added Tax Act 1994. This 1999 Order updates the 1992 Order (which referred to the Value Added Tax Act 1983) and introduces new specified supplies in respect of investment gold.
The Order implements the right of deduction of input tax required by Article 17(3)(c) of Council Directive 77/388/EEC and the limited right of deduction required by Council Directive 98/80/EC, 12th October 1998—Special scheme for investment gold—amending Council Directive 77/388/EEC.
Article 2 specifies the supplies described in Articles 3 and 4 of the Order as supplies for which input tax credit is allowable for the purposes of Section 26(2)(c) of the Value Added Tax Act 1994.
Articles 3 and 4 set out the supplies to which the right to deduct input tax applies.
Article 3 covers supplies of services exempted under either Group 2 (Insurance) or items 1–6 and 8 of Group 5 (Finance) of Schedule 9 to the Value Added Tax Act 1994 when the supplies are made to persons belonging outside the member States or when they are directly linked to an export of goods to a place outside the member States.
Article 4 covers supplies falling within item 1 or 2 of Group 15 (investment gold) of Schedule 9 to the Value Added Tax Act 1994.
Article 5 revokes the Value Added Tax (Input Tax) (Specified Supplies) Order 1992 (S.I. 1992/3123).
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys