1996 No. 2992
The Value Added Tax (Place of Supply of Services) (Amendment) Order 1996
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by section 7(11) of the Value Added Tax Act 19941, and of all other powers enabling them on that behalf, hereby make the following Order:
1
This Order may be cited as the Value Added Tax (Place of Supply of Services) (Amendment) Order 1996 and shall come into force on 1st January 1997.
2
The Value Added Tax (Place of Supply of Services) Order 19922 shall be amended as follows —
a
in paragraph (aa) of article 14 there shall be substituted for the expression “, provided the goods do not thereafter remain in the United Kingdom”—
which are then dispatched or transported out of the member State where those services were physically carried out
b
at the end of paragraph (c) of article 15 after the semi-colon there shall be added the word “or”.
(This note is not part of the Order)