The Value Added Tax (Place of Supply of Services) (Amendment) Order 1996
This Order amends, with effect from 1st January 1997, articles 14(aa) and 15(c) of the Value Added Tax (Place of Supply of Services) Order 1992 (S.I. 1992/3121) (the “principal Order”) to give full effect to article 28b.F of Council Directive 77/388/EEC (OJ No. L145, 13.6.77, p.1) (the “Sixth VAT Directive”). Article 28b.F was inserted by Council Directive 95/7/EC (OJ No. L102, 5.5.95, p.18) (the “Second Simplification Directive”).