PART 2Excise duties and other taxes

Value added tax

105VAT: place of supply orders: disapplication of transitional provision

1

Section 97A of VATA 1994 (place of supply orders: transitional provision) is to be ignored for the purpose of giving effect to any new order under section 7A(6) of that Act which—

a

is expressed as having effect in relation to supplies made on or after 1 January 2015, and

b

makes provision about the place of supply of electronically supplied services, telecommunication services and radio and television broadcasting services.

2

In subsection (1) “new order” means an order made on or after the day on which this Act is passed.

3

Subsection (1) applies only so far as the order makes provision about supplies to which Article 2 of Council Implementing Regulation (EU) No 1042/2013 (transitional provision for changes in the law affecting electronically supplied, telecommunication and radio and television broadcasting services) applies.