Version Superseded: 01/01/2015
Point in time view as at 01/04/2010.
There are currently no known outstanding effects for the Value Added Tax Act 1994, Cross Heading: Electronic services.
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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