- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/1991)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/12/1992
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(1)This section shall apply for determining, for the purposes of [F1this Act], whether goods or services are supplied in the United Kingdom.
(2)If the supply of any goods does not involve their removal from or to the United Kingdom they shall be treated as supplied in the United Kingdom if they are in the United Kingdom and otherwise shall be treated as supplied outside the United Kingdom.
(3)If the supply of any goods involves their removal from the United Kingdom they shall be treated as supplied in the United Kingdom and if it involves their removal to the United Kingdom they shall be treated as supplied outside the United Kingdom.
(4)For the purposes of subsections (2) and (3) above, where goods, in the course of their removal from a place in the United Kingdom to another place in the United Kingdom, leave and re-enter the United Kingdom the removal shall not be treated as a removal from or to the United Kingdom.
(5)A supply of services shall be treated as made—
(a)in the United Kingdom if the supplier belongs in the United Kingdom; and
(b)in another country (and not in the United Kingdom), if the supplier belongs in that other country.
(6)The Treasury may by order provide, in relation to services generally or to particular services specified in the order, for varying the rules for determining where a supply of services is made.
Textual Amendments
F1Words substituted by Finance Act 1987 (c. 16, SIF 40:2), s. 12(2)(4)
Modifications etc. (not altering text)
C1S. 6 modified by S.I. 1987/1806, art. 5(1)
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