The Value Added Tax (Place of Supply of Services) (Amendment) Order 2003
This Order applies to services supplied on or after 1st July 2003 and amends the Value Added Tax (Place of Supply of Services) Order 1992 (S.I. 1992/3121) (“the principal Order”) to give effect to Articles 9(2)(e), 9(2)(f), 9(3) and 9(4) of Council Directive 77/388/EEC (OJ No. L145, 13.6.77, p1) as amended by Council Directive 2002/38/EC (OJ No. L128, 15.5.02, p41).