PART 2Excise duties and other taxes
Value added tax
106VAT: supply of services through agents
1
Section 47 of VATA 1994 (agents) is amended as follows.
2
In subsection (3), after “services” insert “
, other than electronically supplied services and telecommunication services,
”
.
3
After subsection (3) insert—
4
Where electronically supplied services or telecommunication services are supplied through an agent, the supply is to be treated both as a supply to the agent and as a supply by the agent.
5
For the purposes of subsection (4) “agent” means a person (“A”) who acts in A's own name but on behalf of another person within the meaning of Article 28 of Council Directive 2006/112/EC on the common system of value added tax.
6
In this section “electronically supplied services” and “telecommunication services” have the same meaning as in Schedule 4A (see paragraph 9(3) and (4) and paragraph 8(2) of that Schedule).
4
The amendments made by this section have effect in relation to supplies made on or after 1 January 2015.