HC Deb 14 April 2003 vol 403 cc739-49

Motion made, and Question put,

That—

(1) The Value Added Tax Act 1994 shall be amended as follows.

(2) After section 3 there shall be inserted—

"3A Supply of electronic services in member States: special accounting scheme

(1) Schedule 3B (scheme enabling persons who supply electronically supplied services in any member State, but who are not established in a member State, to account for and pay VAT in the United Kingdom on those supplies) has effect.

(2) The Treasury may by order amend Schedule 3B.

(3) The power of the Treasury by order to amend Schedule 3B includes power to make such incidental, supplemental, consequential and transitional provision in connection with any amendment of that Schedule as they think fit.".

(3) In Schedule 1, in paragraph 13, at the end there shall be inserted—

"(8) This paragraph is subject to paragraph 18 of Schedule 3B (cancellation of registration under this Schedule of persons seeking to be registered under that Schedule, etc).".

(4) After Schedule 3A there shall be inserted—

"SCHEDULE 3B

Section 3A

  1. SUPPLY OF ELECTRONIC SERVICES IN MEMBER STATES: SPECIAL ACCOUNTING SCHEME
    1. PART 1
        2. cc739-41
      1. REGISTRATION 1,134 words
    2. PART 2
        3. cc741-3
      1. OBLIGATIONS FOLLOWING REGISTRATION, ETC 1,036 words
    3. PART 3
        4. cc743-4
      1. UNDERSTATEMENTS AND OVERSTATEMENTS OF UK VAT 389 words
    4. PART 4
        5. cc744-5
      1. APPLICATION OF PROVISIONS RELATING TO VAT 757 words
    5. PART 5
        6. cc745-9
      1. SUPPLEMENTARY 2,420 words, 1 division