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In force since 2015-01-01, as the publisher states.
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2014 No. 2726 Value Added Tax The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 Approved by the House of Commons Made 13th October 2014 Laid before the House of Commons 14th October 2014 Coming into force 1st January 2015 The Treasury, in exercise of the power conferred by section 7A(6)(b) of the Value Added Tax Act 1994, make the following Order:
Propose a change(1) This Order may be cited as the Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014. (2) This Order comes into force on 1st January 2015 and has effect in relation to supplies made on or after that date.
Propose a changePart 3 of Schedule 4A to the Value Added Tax Act 1994 (place of supply of services: special rules: exceptions relating to supplies not made to relevant business person) is amended as follows.
Propose a change(1) For paragraph 15 (electronic services), substitute— 15. (1) A supply to a person who is not a relevant business person of services to which this paragraph applies is to be treated as made in the country in which the recipient belongs (but see paragraph 8). (2) This paragraph applies to- (a) electronically supplied services (as to the meaning of which see paragraph 9(3) and (4)), (b) telecommunication services (as to the meaning of which see paragraph 8(2)), and (c) radio and television broadcasting services. . (2) For the heading before paragraph 15, substitute “Electronically supplied, telecommunication and broadcasting services”.
Propose a changeIn sub-paragraph (2) of paragraph 16 (other services provided to recipient belonging outside EC)— (a) omit paragraphs (i), (j) and (k), and (b) insert “and” after paragraph (g).
Propose a change