Correction Slip
This Order, which has effect in relation to supplies made on or after the 1st February 2016, applies a reverse charge to specified services of a kind used in missing trader intra-community fraud and excepts some supplies from that charge.
Lifecycle
Department
Made
07 Jan 2016
—
In force
01 Feb 2016
Enabling power
The Treasury, in exercise of the powers conferred by section 55A(9), (10), (11) and (14) of the Value Added Tax Act 1994, make the following Order:
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