The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017

This Order amends Parts 1 (general exceptions), 2 (exceptions relating to supplies made to relevant business person) and 3 (exceptions relating to supplies not made to relevant business person) of Schedule 4A (place of supply of services: special rules) to the Value Added Tax Act 1994 (c. 23) (“the Act”) in relation to supplies of telecommunication services and also makes some necessary consequential amendments to other provisions of the Act.