Section 97A(1)

This section shall have effect for the purpose of giving effect to any order made under section 7A(6), if— the order provides for services of a description specified in the order to be treated as supplied in the United Kingdom; the services would not have fallen to be so treated apart from the order; the services are not services that would have fallen to be so treated under any provision re-enacted in the order; and the order is expressed to come into force in relation to services supplied on or after a date specified in the order (“the commencement date”).

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Source: legislation.gov.uk · retrieved 2026-07-28