Finance Act 2003 (c. 14)

Part 2 U.K. Value added tax

23 Supply of electronic services in member States: special accounting scheme U.K.

(1) Schedule 2 to this Act (scheme enabling persons who supply certain electronic services in any member State, but who are not established in a member State, to account for and pay VAT in the United Kingdom on those supplies) has effect.

(2) The amendments made by that Schedule have effect in relation to qualifying supplies made on or after 1st July 2003.