UK Statutory Instrument SI 2019 United Kingdom

The Value Added Tax (Place of Supply of Services) Order 2019

These Regulations are made in exercise of the powers conferred by section 8(1) of the European Union (Withdrawal) Act 2018 (c. 16) and paragraph 21 of Schedule 7 to that Act in order to address failures of retained EU law to operate effectively and other deficiencies (in particular under sections …

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Enforced by
HMRC
Status
In Force

What it defines

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

PRELIMINARY

0 of 3 sections shown
3 other sections in this Part — procedural and definitional
s.art001 Citation and commencement
s.art002 Interpretation
s.art003 Revocation
Part 2

RULES FOR DETERMINING PLACE OF SUPPLY OF SERVICES

0 of 15 sections shown
15 other sections in this Part — procedural and definitional
s.art004 The rules for determining where a supply of goods or...
s.art005 Services relating to land
s.art006 Transport
s.art007 For the purposes of article 6 above, there shall be...
s.art008 Any— (a) goods or services provided as part of a...
s.art009 Subject to article 14 below, where a supply consists of...
s.art010 Subject to article 14 below, where a supply of services...
s.art011 Services of intermediaries
s.art012 Subject to article 14 below, where services consist of the...
s.art013 Subject to article 14 below, where services consist of the...
s.art014 Use of customer’s registration number
s.art015 Services supplied where performed
s.art016 Services supplied where received
s.art017 Hire of means of transport
s.art018 Where a supply of services consists of the letting on...
11 other provisions
s.001 Citation, commencement and extent (opens in a new tab)
s.002 Amendment of the Public Passenger Vehicles Act 1981 (opens in a new tab)
s.003 Amendment of the Road Transport (International Passenger Services) Regulations 2018 (opens in a new tab)
s.004 Amendment of Regulation ( EEC ) 56/83 (opens in a new tab)
s.005 Amendment of Regulation (EC) 1073/2009 (opens in a new tab)
s.006 Amendment of Decision No 1/2011 of the Joint Committee established under the Interbus Agreement (opens in a new tab)
s.007 Amendment of Commission Regulation (EU) 361/2014 (opens in a new tab)
s.008 Amendment of the EEA Agreement and related Decisions (opens in a new tab)
s.009 Amendment of the EEA Agreement and related Decisions (opens in a new tab)
s.010 Amendment of the EEA Agreement and related Decisions (opens in a new tab)
s.011 Revocation of retained direct EU legislation (opens in a new tab)

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.