Value Added Tax (Supply of Services) (Amendment) Order 2003

JurisdictionUK Non-devolved
CitationSI 2003/1055

2003 No. 1055

VALUE ADDED TAX

The Value Added Tax (Supply of Services) (Amendment) Order 2003

Made 9th April 2003

Laid before the House of Commons 9th April 2003

Coming into force 10th April 2003

Approved by the House of Commons

The Treasury, in exercise of the powers conferred on them by section 5(4) of the Value Added Tax Act 19941and of all other powers enabling them in that behalf, hereby make the following Order:

S-1 This Order may be cited as the Value Added Tax (Supply of...

1. This Order may be cited as the Value Added Tax (Supply of Services) (Amendment) Order 2003 and comes into force on 10th April 2003 in relation to supplies made to a taxable person on or after that date.

S-2 The Value Added Tax (Supply of Services) Order 1993 is amended...

2. The Value Added Tax (Supply of Services) Order 19932is amended as follows.

S-3 At the end of article 3, before the full stop insert “, except...

3. At the end of article 3, before the full stop insert “, except for the purposes of determining whether tax on the supply of the services to him is input tax of his under section 24 of the Act”.

S-4 After article 3 insert— 3A For the purposes of this Order,...

4. After article 3 insert—

S-3A

3A. For the purposes of this Order, references to services supplied to a person include references to supplies of—

(a) a major interest in land,

(b) any building or part of a building,

(c) any civil engineering work or part of such a work, or

(d) any goods incorporated or to be incorporated in a building or civil engineering work (whether by being installed as fixtures or fittings or otherwise).

S-3B

3B. Where article 3 above applies in relation to supplies of goods falling within any of paragraphs (a) to (d) of article 3A above, the person shall be treated as supplying a service of making the goods available, and the other articles of this order shall apply with appropriate modifications.”.

Jim Fitzpatrick

John Heppell

Two of the Lord Commissioners of Her Majesty’s Treasury

9th April 2003

(This note is not part of the Order)

This Order, which comes into force on 10th April 2003, further amends the Value Added Tax (Supply of Services) Order (S.I. 1993/1507) (“the principal Order”). These changes are being made in conjunction with changes to paragraph 5 of Schedule 4 to the Value Added Tax Act 1994.

The principal Order treats a person as making a supply of services when he puts services he has received to a private or non-business...

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