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 ”.