SCHEDULES
F4SCHEDULE 4APlace of supply of services: special rules
Annotations:
Amendments (Textual)
Part 2Exceptions relating to supplies made to relevant business person
F1Ancillary transport services
Annotations:
Amendments (Textual)
F1
Sch. 4A paras. 9B, 9C and cross-headings inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Transport of Goods) Order 2012 (S.I. 2012/2787), arts. 1(1), 2(2)
9C
1
Where—
a
a supply of services to a relevant business person consisting of ancillary transport services would otherwise be treated as made in the United Kingdom, and
b
the services are physically performed wholly F2outside the United Kingdom,
the supply is to be treated as made F3outside the United Kingdom.
2
In sub-paragraph (1)(a) “ancillary transport services” means loading, unloading, handling and similar activities.
Sch. 4A inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 11 (with Sch. 36 para. 19)