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Value Added Tax Act 1994

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Changes over time for: Cross Heading: Electronic services

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Version Superseded: 01/01/2015

Status:

Point in time view as at 01/04/2010.

Changes to legislation:

There are currently no known outstanding effects for the Value Added Tax Act 1994, Cross Heading: Electronic services. Help about Changes to Legislation

[F1Electronic servicesU.K.

Textual Amendments

F1Sch. 4A inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 11 (with Sch. 36 para. 19)

15U.K.A supply consisting of the provision by a person who belongs in a country which is not a member State (other than the Isle of Man) of electronically supplied services (as to the meaning of which see paragraph 9(3) and (4)) to a person (“the recipient”) who—

(a)is not a relevant business person, and

(b)belongs in a member State,

is to be treated as made in the country in which the recipient belongs.]

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