- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/09/2012)
- Gwreiddiol (Fel y'i Deddfwyd)
Value Added Tax Act 1994
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Rhagor o Adnoddau
Changes over time for: Section 9
Version Superseded: 17/07/2014
Alternative versions:
- 01/09/1994- Amendment
- 21/07/2009- Amendment
- 01/09/2012
Point in time - 17/07/2014- Amendment
- 31/12/2020- Amendment
Status:
Point in time view as at 01/09/2012. This version of this provision has been superseded.
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[F19Place where supplier or recipient of services belongs.U.K.
(1)This section has effect for determining for the purposes of section 7A (or Schedule 4A) or section 8, in relation to any supply of services, whether a person who is the supplier or recipient belongs in one country or another.
(2)A person who is a relevant business person is to be treated as belonging in the relevant country.
(3)In subsection (2) “the relevant country” means—
(a)if the person has a business establishment, or some other fixed establishment, in a country (and none in any other country), that country,
(b)if the person has a business establishment, or some other fixed establishment or establishments, in more than one country, the country in which the relevant establishment is, and
(c)otherwise, the country in which the person's usual place of residence is.
(4)In subsection (3)(b) “relevant establishment” means whichever of the person's business establishment, or other fixed establishments, is most directly concerned with the supply.
(5)A person who is not a relevant business person is to be treated as belonging in the country in which the person's usual place of residence is.
(6)In this section “usual place of residence”, in relation to a body corporate, means the place where it is legally constituted.]
Textual Amendments
F1S. 9 substituted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 6 (with Sch. 36 para. 19)
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