Introduction Summary
1.Section 76 and Schedule 36 implement the first phases of changes to the place of supply rules covered by the amendment to Directive 2006/112/EC made by Directive 2008/08/EC by incorporating all place of supply of services rules into a new section 7A of and Schedule 4A to the Value Added Tax Act 1994 (VATA). This legislation will have effect on 1 January 2010 (where not specifically stated), 1 January 2011 and 1 January 2013.