Statutory Instrument 1992 No. 3121
The Value Added Tax (Place of Supply of Services) Order 1992
(The document as of February, 2008)
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STATUTORY INSTRUMENTS
1992 No. 3121
VALUE ADDED TAX
The Value Added Tax (Place of Supply of Services) Order 1992
| Laid before the House of Commons | 11th December 1992 |
| Coming into force | 1st January 1993 |
The Treasury, in exercise of the powers conferred on them by section 6(6) of the Value Added Tax Act 1983[1] and of all other powers enabling them in that behalf, hereby make the following Order:
PART IPRELIMINARYCitation and commencement
1. This Order may be cited as the Value Added Tax (Place of Supply of Services) Order 1992 and shall come into force on 1st January 1993.
Interpretation
2. In this Order—"the Act" means the Value Added Tax Act 1983;
"ancillary transport services" means loading, unloading, handling and similar activities;
"intra-Community transport of goods" means the transportation of goods which begins in one member State and ends in a different member State;
"pleasure cruise" includes a cruise wholly or partly for the purposes of education or training;
"registration number" means an identifying number assigned to a person by a member State for the purposes of value added tax in that member State.
Revocation
3. The Value Added Tax (Place of Supply) Order 1984[2] is hereby revoked.
Notes:[1] 1983 c. 55; section 6(6) was amended by section 14(2) of and paragraph 7(6) of Schedule 3 to the Finance (No. 2) Act 1992 (c. 48).
[2] S.I. 1984/1685.
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