Value Added Tax (Supply of Services) Order 1993
| Jurisdiction | UK Non-devolved |
| Citation | SI 1993/1507 |
1993 No. 1507
VALUE ADDED TAX
The Value Added Tax (Supply of Services) Order 1993
Made 15th June 1993
Laid before the House of Commons 16th June 1993
Coming into force 1st August 1993
The Treasury, in exercise of the powers conferred on them by section 3(4) and (8) of the Value Added Tax Act 19831and of all other powers enabling them in that behalf, hereby make the following Order:—
1. This Order may be cited as the Value Added Tax (Supply of Services) Order 1993 and shall come into force on 1st August 1993.
In this Order— “ the Act ” means the Value Added Tax Act 1983.
2. In this Order—
“the Act” means the Value Added Tax Act 1983.
3. Subject to articles 6 and 7 below, where a person carrying on a business puts services which have been supplied to him to any private use or uses them, or makes them available to any person for use, for a purpose other than a purpose of the business he shall be treated for the purposes of the Act as supplying those services in the course or furtherance of the business.
4. In the case of a business carried on by an individual, this Order shall apply to services used, or made available for use, by himself personally.
5. The value of a supply which a person is treated as making by virtue of this Order shall be taken to be that part of the value of the supply of the services to him as fairly and reasonably represents the cost to him of providing the services.
6. This Order shall not apply in respect of any services—
(a) which are used, or made available for use, for a consideration;
(b) except those in respect of which the person carrying on the business was entitled under sections 14 and 15 of the Act2to credit for the whole or any part of the tax on their supply to him;
(c) in respect of which any part of the tax on their supply to the person carrying on the business was not counted as being input tax of his by virtue of an apportionment made under section 14(4) of the Act; or
(d) of a description within paragraph 10(1) of Schedule 4 to the Act.
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