Value Added Tax Act 1994 Schedule 4A paragraph 12

Paragraph 12 (repealed)

Schedule 4A paragraph 12 has been repealed and is no longer in force.

  • This paragraph was part of Schedule 4A to the Value Added Tax Act 1994, which deals with the place of supply of services.
  • The paragraph was repealed by the Taxation (Cross-border Trade) Act 2018, section 57(3) and Schedule 8, paragraph 89(15).
  • Transitional provisions relating to the repeal are contained in Schedule 8, paragraph 99 of the 2018 Act.
  • As the provision has been fully repealed, it has no continuing practical effect for current VAT purposes.

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