SCHEDULES
SCHEDULE 36VAT: place of supply of services etc
Part 1Amendments coming into force in 2010
5
1
Section 8 (reverse charge on supplies received from abroad) is amended as follows.
2
For subsections (1) and (2) substitute—
1
Where services are supplied by a person who belongs in a country other than the United Kingdom in circumstances in which this subsection applies, this Act has effect as if (instead of there being a supply of the services by that person)—
a
there were a supply of the services by the recipient in the United Kingdom in the course or furtherance of a business carried on by the recipient, and
b
that supply were a taxable supply.
2
Subsection (1) above applies if—
a
the recipient is a relevant business person who belongs in the United Kingdom, and
b
the place of supply of the services is inside the United Kingdom,
and, where the supply of the services is one to which any paragraph of Part 1 or 2 of Schedule 4A applies, the recipient is registered under this Act.
3
After subsection (4) insert—
4A
Subsection (1) does not apply to services of any of the descriptions specified in Schedule 9.
4
In subsection (5), for “add to, or vary, Schedule 5” substitute “
amend subsection (4A) by altering the descriptions of services specified in that subsection
”
.
5
Omit subsection (6).
6
In subsection (7)—
a
for “add to or vary Schedule 5” substitute “
amend subsection (4A)
”
, and
b
for “addition to or variation of that Schedule” substitute “
amendment of that subsection
”
.
7
In subsection (8)—
a
for “addition to or variation of that Schedule” substitute “
amendment of subsection (4A)
”
, and
b
for “the Schedule” substitute “
that subsection
”
.