Value Added Tax (Supply of Services) (Amendment) Order 1995
| Jurisdiction | UK Non-devolved |
| Citation | SI 1995/1668 |
| Year | 1995 |
1995 No. 1668
VALUE ADDED TAX
The Value Added Tax (Supply of Services) (Amendment) Order 1995
Made 29th June 1995
Laid before the House of Commons 30th June 1995
Coming into force 1st August 1995
The Treasury, in exercise of the powers conferred on them by section 5(4) of the Value Added Tax Act 19941and of all pther powers conferred on them in that behalf, hereby make the following Order:
1. This Order may be cited as the Value Added Tax (Supply of Services) Order 1995 and shall come into force on 1st August 1995.
2. The Value Added Tax (Supply of Services) Order 19932shall be amended in accordance with the following provisions of this Order.
In article 2, for “1983” there shall be substituted “1994”.
3. In article 2, for “1983” there shall be substituted “1994”.
4. In article 3, for “6 and 7” there shall be substituted “6, 6A and 7”.
5. In article 6—
(a) in paragraph (b), for “14 and 15” there shall be substituted “25 and 26”;
(b) in paragraph (c), for “14(4)” there shall be substituted “24(5)”; and
(c) in paragraph (d), for “4” there shall be substituted “6”.
6. After article 6 there shall be inserted the following—
“6A.—(1) This Order shall not apply to any supply of services consisting of the letting on hire of a motor car where one half of the tax on that letting on hire was excluded from credit under section 25 of the Act by virtue of article 7 of the Value Added Tax (Input Tax) Order 19923.
(2) In paragraph (1) above, “motor car” has the same meaning as in article 2 of the Valued Added Tax (Input Tax) Order 1992.”
Tim Wood
Andrew Mitchell
Two of the Lords Commissioners of Her Majesty’s Treasury
29th June 1995
(This note is not part of the Order)
This Order, which comes into force on 1st August 1995, amends the Value Added Tax (Supply of Services) Order 1993 (No. 1507)(the principal Order).
Articles 3 and 5 of the Order update references to primary legislation as a consequence of the consolidation of the legislation in the Value Added Tax Act 1994.
Article 4 provides for article 3 of the principal Order to be...
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