[97A Place of supply orders: transitional provision]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[97A  Place of supply orders: transitional provision]

[(1)     This section shall have effect for the purpose of giving effect to any order made [under section 7A(6)], if—

(a)     the order provides for services of a description specified in the order to be treated as supplied in the United Kingdom;

(b)     the services would not have fallen to be so treated apart from the order;

(c)     the services are not services that would have fallen to be so treated under any provision re-enacted in the order; and

(d)     the order is expressed to come into force in relation to services supplied on or

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Schemes of arrangement—procedure

Schemes of arrangement—procedureProduced with input from Rebecca Cousin of Slaughter and May on market practice.This Practice Note looks at the detailed procedures to be followed to implement the acquisition by a buyer (offeror) of all the shares, or one or more classes of shares, in a company

LEXISNEXIS

Proprietary estoppel

Proprietary estoppelThis Practice Note considers proprietary estoppel from a generic standpoint.For industry specific guidance on proprietary estoppel, see Practice Notes:•Estoppel and property law•Mortgages by estoppelProprietary estoppel—what is it?Unlike the other forms of estoppel (see Practice

LEXISNEXIS

Qualified one-way costs shifting (QOCS)

Qualified one-way costs shifting (QOCS)What is QOCS?Qualified one-way costs shifting (QOCS) was introduced on 1 April 2013 as part of the Jackson costs reforms following the removal of a claimant’s right to recover additional liabilities from the defendant, ie success fees and after the event (ATE)

LEXISNEXIS

Wounding or causing grievous bodily harm with intent

Wounding or causing grievous bodily harm with intentThe offence of causing grievous bodily harm with intentWounding or causing grievous bodily harm (GBH) with intent is triable only in the Crown Court on indictment. Elements of the offence Under the Offences against the Person Act 1861 (OATPA 1861),