Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 4A U.K. Place of supply of services: special rules

Textual Amendments

F1 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)

Part 3 U.K. Exceptions relating to supplies not made to relevant business person

Intra-Community transport of goods U.K.

12 U.K. A supply of services to a person who is not a relevant business person consisting of the transportation of goods which begins in one member State and ends in another is to be treated as made in the member State in which the transportation begins.]