Section 105 — Finance Act 2014: VAT: place of supply orders: disapplication of transitional provision

VAT: place of supply orders: disapplication of transitional provision 105 1 Section 97A of VATA 1994 (place of supply orders: transitional provision) is to be ignored for the purpose of giving effect to any new order under section 7A(6) of that Act which—

a is expressed as having effect in relation to supplies made on or after 1 January 2015, and b makes provision about the place of supply of electronically supplied services, telecommunication services and radio and television broadcasting services.

2 In subsection (1) “ new order ” means an order made on or after the day on which this Act is passed.

3 Subsection (1) applies only so far as the order makes provision about supplies to which Article 2 of Council Implementing Regulation (EU) No 1042/2013 (transitional provision for changes in the law affecting electronically supplied, telecommunication and radio and television broadcasting services) applies.