Inserted by Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services.

http://www.legislation.gov.uk/eur/2011/282/article/31c/2020-01-31Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)Council Implementing Regulation (EU) No 282/2011Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011R0282-20200101texttext/xmlen2020-01-01CHAPTER VPLACE OF TAXABLE TRANSACTIONS
SECTION 4 Place of supply of services (Articles 43 to 59 of Directive 2006/112/EC) Subsection 6a Supply of services connected with immovable property
Article 31c

For the purpose of determining the place of supply of telecommunications, broadcasting or electronically supplied services provided by a taxable person acting in his own name together with accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, those services shall be regarded as being supplied at those locations.

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Inserted by
<ref href="http://www.legislation.gov.uk/id/eur/2013/1042">Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services</ref>
.
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<num>CHAPTER V</num>
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<b>PLACE OF TAXABLE TRANSACTIONS</b>
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<i>SECTION 4</i>
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<b>
<i>Place of supply of services</i>
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<heading>
<b>
<i>(Articles 43 to 59 of Directive 2006/112/EC)</i>
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Subsection 6a
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<ins ukl:ChangeId="O001001M011" ukl:CommentaryRef="c000001">Supply of services connected with immovable property</ins>
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<ins ukl:ChangeId="O001001M011" ukl:CommentaryRef="c000001">Article 31c</ins>
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<ins class="last" ukl:ChangeId="O001001M011" ukl:CommentaryRef="c000001">For the purpose of determining the place of supply of telecommunications, broadcasting or electronically supplied services provided by a taxable person acting in his own name together with accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, those services shall be regarded as being supplied at those locations.</ins>
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