22 Changes of place of supply: transitional
Finance Act 1998 (1998 c 36) | Legislation

22  Changes of place of supply: transitional

(1)     In the Value Added Tax Act 1994 the following section shall be inserted after section 97 (orders, rules and regulations)—

“97A Place of supply orders: transitional provision

(1)     This section shall have effect for the purpose of giving effect to any order made on or after 17th March 1998 under section 7(11), 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

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

179. List of offences triable either way.

  Without prejudice to any other enactment by virtue of which any offence is triable either way1, the following offences are triable either way2:  (1)     offences at common law of public nuisance3;  (2)     an offence at common law of

LEXISNEXIS

Common law offence of false imprisonment

Common law offence of false imprisonmentThe offence of false imprisonmentFalse imprisonment is a common law offence but it is more common as a civil action in tort (see Practice Note: False imprisonment).It is triable only on indictment. It may be classified in class 2A, 2B or 3 in accordance with

LEXISNEXIS

Indirect effect of EU law

Indirect effect of EU lawWhat is indirect effect of EU law?The doctrine of indirect effect, or consistent interpretation, is a duty that national courts have, as part of the Member State responsible for fulfilment of EU obligations, to interpret national law in light of EU law, especially with

LEXISNEXIS

Negligence—when is the duty of care breached?

Negligence—when is the duty of care breached?Having established that a duty of care exists (see Practice Note: Negligence—when does a duty of care arise?), it is then necessary to consider whether or not there has been a breach of that duty. This will depend on a number of factors outlined below and