Finance Act 2014

104 VAT: place of belonging U.K.

(1) Section 9 of VATA 1994 (place where supplier or recipient of services belongs) is amended as follows.

(2) In subsection (3)(c), after “usual place of residence” insert “ or permanent address ”.

(3) In subsection (5), for the words from “belonging” to the end substitute “belonging—

(a) in the country in which the person's usual place of residence or permanent address is (except in the case of a body corporate or other legal person);

(b) in the case of a body corporate or other legal person, in the country in which the place where it is established is.”

F1 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) The amendments made by this section have effect in relation to supplies made on or after 1 January 2015.

Textual Amendments

F1 S. 104(4) repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(l) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)