SCHEDULES
F1SCHEDULE 4APlace of supply of services: special rules
Annotations:
Amendments (Textual)
Part 3Exceptions relating to supplies not made to relevant business person
Valuation services etc
14
A supply to a person who is not a relevant business person of services consisting of the valuation of, or carrying out of work on, goods is to be treated as made where the services are physically performed.
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)