UK Statutory Instrument 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 8(2)(a), (c) and (g)) arising from the withdrawal of the United Kingdom from the European Union.
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