http://www.legislation.gov.uk/id/uksi/2003/863

http://www.legislation.gov.uk/uksi/2003/863/signature/made

The Value Added Tax (Reverse Charge) (Amendment) Order 2003

Radio

Television

VAT

King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

This Order, which applies to services performed on or after 1st July 2003, amends Schedule 5 to the Value Added Tax Act 1994. It inserts new paragraphs 7B and 7C and amends paragraph 8. The amendments give effect to Article 9(2)(e) of Council Directive 77/388/EEC (OJ No. L145, 13.6.77, p1) as amended by Council Directive 2002/38/EC (OJ No. L128, 15.5.02, p41).