The Value Added Tax (Place of Supply of Goods) Order 1992
This Order, which comes into force on 1st January 1993, implements Article 8(1)(c) of EC Directive 77/388/EEC (OJ No. L145, 13.6.77, p.1) as amended by EC Directive 91/680/EEC (OJ No. L376, 31.12.91, p.1). It is part of the package of new measures necessary as a result of the abolition of fiscal frontiers between EC member States from that date.