The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019

Made: 28th February 2019

Laid before House of Commons: 1st March 2019

Coming into force in accordance with article 2

The Treasury make this Order in exercise of the powers conferred by section 7A(6)(b) of the Value Added Tax Act 1994 and section 52(2) of the Taxation (Cross-border) Trade Act 2018 .

In accordance with section 52(2) of the Taxation (Cross-border) Trade Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, for the following Order to come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.

Citation and commencement

1

This Order may be cited as the Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019.

2

This Order comes into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.

Amendments to Part 3 of Schedule 4A to the Value Added Tax Act 1994

3

• (1) In Part 3 of Schedule 4A to the Value Added Tax Act 1994 (exceptions relating to supplies not made to relevant business person), paragraph 15 (electronically supplied, telecommunication and broadcasting services) is amended as follows.

• (2) In sub-paragraph (1) omit the words “sub-paragraph (3) and”.

• (3) Omit subparagraphs (3) to (7).

Revocation of the Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018

4

The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 is revoked.

Signed

Rebecca Harris — Jeremy Quin — Two of the Lords Commissioners of Her Majesty's Treasury — 2019-02-28

Explanatory note

(This note is not part of the Order)

Footnotes

[^f00001]: 1994 c. 23; section 7A was inserted by paragraph 4 of Schedule 36 to the Finance Act 2009 (c. 10) and amended by paragraphs 1 and 8 of Part 1of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (“TCTA”) (c. 22). Under section 57(3) of the TCTA that amendment will come into force on such day as the Treasury may by regulations appoint. No such regulations have been made at the time this Order is made.

[^f00002]: 2018 c. 22.

[^f00003]: Schedule 4A was both inserted and amended from a later date by Schedule 36 to the Finance Act 2009; see paragraphs 11, 15 and 17 of Schedule 36. Relevant amending instruments are S.I.s 2017/778 and 2018/1194.

[^f00004]: S.I. 2018/1194.

Amendments to Part 3 of Schedule 4A to the Value Added Tax Act 1994

Revocation of the Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018

Editorial notes

[^c23760601]: 1994 c. 23; section 7A was inserted by paragraph 4 of Schedule 36 to the Finance Act 2009 (c. 10) and amended by paragraphs 1 and 8 of Part 1of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (“TCTA”) (c. 22). Under section 57(3) of the TCTA that amendment will come into force on such day as the Treasury may by regulations appoint. No such regulations have been made at the time this Order is made.

[^c23760611]: 2018 c. 22.

[^c23760621]: Schedule 4A was both inserted and amended from a later date by Schedule 36 to the Finance Act 2009; see paragraphs 11, 15 and 17 of Schedule 36. Relevant amending instruments are S.I.s 2017/778 and 2018/1194.

[^c23760631]: S.I. 2018/1194.

[^key-ceaa39bc8f48eeabd64d8c6c021ee1ff]: Art. 1 not in force at made date, see art. 2

[^key-d6f8dfd3cfae3107e5a2c7d686588def]: Art. 2 not in force at made date, see art. 2

[^key-e67756534be63574ef8f5798e961e34c]: Art. 3 not in force at made date, see art. 2

[^key-ef0cff829b8ec44d9cdc061a90b0c120]: Art. 4 not in force at made date, see art. 2

[^key-7ee79b9f63187c335be11a55851d461b]: Art. 3 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-9bda1afb438afd829b6c70127976f4ad]: Art. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-085f66f8af7f60655d1e27465fae6246]: Art. 2 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-0f6b47f8b20e7eff90e6b3d50274aae1]: Art. 1 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.