The Value Added Tax (Place of Supply of Services) Order 1992
This Order introduces, with effect from 1st January 1993, place of supply rules for specified services. It implements Articles 9(2) and 9(3) of EC Directive 77/388/EEC (OJ L145, 13.6.77, p.1), as amended by Articles 28bC, D and E of EC Directive 91/680/EEC (OJ L376, 31.12.91, p.1).