介绍性文本1.本命令可引称为增值税。2.增值税（服务供应地）命令。3.在第16条之后插入-如果供应包括任何种类的服务。4.在第17条之前的标题中，用“在第17条和第18条中的每一条中的第5，对于（b）款，签署解释性说明

Introductory Text1.This Order may be cited as the Value Added Tax.2.The Value Added Tax (Place of Supply of Services) Order.3.After article 16 insert— Where a supply consists of any services of a description.4.For the heading preceding article 17, substitute “Services supplied where.5.In each of articles 17 and 18, for paragraph (b).SignatureExplanatory Note