Taxation (Cross-border Trade) Act 2018

89 (1) Schedule 4A (place of supply of services: special rules) is amended as follows. U.K.

(2) In paragraph 3—

(a) in sub-paragraph (3)—

(i) in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and

(ii) in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and

(b) in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.

(3) In the italic heading before paragraph 5, omit “: general”.

(4) For paragraph 5 substitute—

“5 A supply of restaurant or catering services is to be treated as made in the country in which the services are physically carried out.”

(5) Omit paragraph 6 and the italic heading before it.

(6) In paragraph 7—

(a) in sub-paragraph (1)—

(i) in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and

(ii) in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and

(b) in sub-paragraph (2)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.

(7) In paragraph 8—

(a) in sub-paragraph (3)—

(i) in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and

(ii) in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and

(b) in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.

(8) In paragraph 9—

(a) in sub-paragraph (1)—

(i) in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and

(ii) in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and

(b) in sub-paragraph (2)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.

(9) In paragraph 9B—

(a) in paragraph (b), for “outside the member States” substitute “ outside the United Kingdom ”, and

(b) in the words after that paragraph, for “wholly outside the member States” substitute “ outside the United Kingdom ”.

(10) In paragraph 9C, in sub-paragraph (1)—

(a) in paragraph (b), for “outside the member States” substitute “ outside the United Kingdom ”, and

(b) in the words after that paragraph, for “wholly outside the member States” substitute “ outside the United Kingdom ”.

(11) In paragraph 9D—

(a) in sub-paragraph (2)—

(i) in paragraph (b), for “outside the territories of the member States” substitute “ outside the United Kingdom ”, and

(ii) in the words after that paragraph, for “where it is used and enjoyed” substitute “ outside the United Kingdom ”, and

(b) in sub-paragraph (3)(a), for “outside the territories of the member States” substitute “ outside the United Kingdom ”.

(12) In paragraph 9E—

(a) in sub-paragraph (3)—

(i) in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and

(ii) in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and

(b) in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.

(13) In the italic heading before paragraph 11, omit “: general”.

(14) In paragraph 11, omit sub-paragraph (3).

(15) Omit paragraph 12 and the italic heading before it.

(16) In the italic heading before paragraph 16, for “EC” substitute “ United Kingdom and the Isle of Man ”.

(17) In paragraph 16—

(a) in sub-paragraph (1)(b), for “which is not a member State (other than the Isle of Man)” substitute “ other than the United Kingdom or the Isle of Man ”, and

(b) in sub-paragraph (2)(f)(i)—

(i) for “situated within the territory of a member State” substitute “ in the United Kingdom ”, and

(ii) for “such a system” substitute “ a natural gas system in the United Kingdom ”.

Commencement Information

I1 Sch. 8 para. 89 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)