The Value Added Tax (Supply of Services) Order 1993
This Order, which comes into force on 1st August 1993, introduces provisions for taxing the private or other non-business use of services received by a taxable person where he has treated as his input tax the whole of the value added tax charged to him on the supply of the services. The Order provides that the taxable person is treated as making a supply of the services in such circumstances, but the total tax charge cannot exceed the amount of input tax deducted.