The Value Added Tax (Input Tax) (Specified Supplies) Order 1999

Made: 19th November 1999

Laid before the House of Commons: 22nd November 1999

Coming into force: 1st January 2000

The Treasury, in exercise of the powers conferred on them by section 26(2)(c) of the Value Added Tax Act 1994 and of all other powers enabling them in that behalf, hereby make the following Order:

1

This Order may be cited as the Value Added Tax (Input Tax) (Specified Supplies) Order 1999 and shall come into force on 1st January 2000 and shall have effect in relation to supplies made on or after that date.

2

The supplies described in articles 3 , 3A and 4 below are hereby specified for the purposes of section 26(2)(c) of the Value Added Tax Act 1994.

3

Services–

• (a) which are supplied to a person who belongs outside the United Kingdom;

• (b) which are directly linked to the export of goods to a place outside the United Kingdom; or

• (c) which consist of the provision of intermediary services within the meaning of item 4 of Group 2, or item 5 of Group 5, of Schedule 9 to the Value Added Tax Act 1994 in relation to any transaction specified in paragraph (a) or (b) above,

provided the supply is exempt, or would have been exempt if made in the United Kingdom, by virtue of any item of Group 2, or any of items 1 to 6 and item 8 of Group 5, of Schedule 9 to the Value Added Tax Act 1994.

4

Supplies made either in or outside the United Kingdom which fall, or would fall, within item 1 or 2 of Group 15 of Schedule 9 to the Value Added Tax Act 1994 (investment gold).

5

The Value Added Tax (Input Tax) (Specified Supplies) Order 1992 is hereby revoked.

Signed

Bob Ainsworth — David Jamieson — Two of the Lords Commissioners of Her Majesty’s Treasury — 1999-11-19

Explanatory note

(This note is not part of the Order)

Footnotes

[^f00001]: 1994 c. 23.

[^f00002]: S.I. 1992/3123.

Editorial notes

[^c16479321]: 1994 c. 23.

[^c16479331]: S.I. 1992/3123.

[^key-af878be5a93e6574f43b4b8581f3ac8d]: Art. 3A inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Input Tax) (Specified Supplies) (Amendment) Order 2018 (S.I. 2018/1328), arts. 1(1), 4

[^key-ad2251545eca8bb8e581942911f455f6]: Word in art. 2 inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Input Tax) (Specified Supplies) (Amendment) Order 2018 (S.I. 2018/1328), arts. 1(1), 3

[^key-1a8a825c8b7eaf031e8afcd98723dbb2]: Words in art. 3(a) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 92 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-2ee5939c8df56f3749d432340ee5610c]: Words in art. 3(b) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 92 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

3A

Any services that are included within article 3 above by virtue of the fact that the supply is exempt, or would have been exempt if made in the United Kingdom, by virtue of item 4 of Group 2 of Schedule 9 to the Value Added Tax Act 1994 must be related to an insurance transaction or a reinsurance transaction where the party to be insured under the contract of insurance or reinsurance (whether or not a contract of insurance or reinsurance is finally concluded) is a person who belongs outside the United Kingdom.