The Value Added Tax (International Services and Transport) Order 1992
This Order, with effect from 1st January 1993, substitutes new items 1 and 2 for items 1 to 11 of Group 9 of Schedule 5 to the Value Added Tax Act 1983 and amends Group 10 of Schedule 5 to that Act. The changes are a consequence of the Value Added Tax (Place of Supply of Services) Order 1992 and the amendment of Articles 15(3) and 15(14) of the EC 6th Directive 77/388/EEC by the amending Directive 91/680/EEC.