Part III Value Added Tax
Incidental and supplemental provisions etc.
42 Services subject to the reverse charge.
In section 8 of the Value Added Tax Act 1994 (reverse charge on supplies falling within Schedule 5), after subsection (6) there shall be inserted the following subsections—
7
The power of the Treasury by order to add to or vary Schedule 5 shall include power to make such incidental, supplemental, consequential and transitional provision in connection with any addition to or variation of that Schedule as they think fit.
8
Without prejudice to the generality of subsection (7) above, the provision that may be made under that subsection includes—
a
provision making such modifications of section 43(2A) to (2E) as the Treasury may think fit in connection with any addition to or variation of that Schedule; and
b
provision modifying the effect of any regulations under subsection (4) above in relation to any services added to the Schedule.