Section 105 | VAT: place of supply orders: disapplication of transitional provision

(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.