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The Indirect Taxes (Notifiable Arrangements) Regulations 2017
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- UK Statutory Instruments
- 2017 No. 1216
- PART 2
- Regulation 6
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Offshore supplies – relevant business personsU.K.
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6.—(1) An arrangement which meets the following description is a notifiable arrangement.
(2) A person (“G”) who carries on business in the United Kingdom makes a supply of services to a relevant business person (“H”) who belongs outside the [F1United Kingdom].
(3) The supply by G to H would be taxable at the standard or reduced rate of VAT were H a relevant business person who belongs in the United Kingdom.
(4) H makes a supply of services to a person (“I”) who belongs in the [F2United Kingdom] and the supply—
[F3(a)is an exempt supply made in the United Kingdom; or]
(b)is made in the place where H belongs.
(5) The supply which G makes to H is used to make the supply by H to I.
(6) For the purposes of determining whether or not an arrangement meets the description in the preceding paragraphs, a supply of services is made by G to H or H to I notwithstanding that the supply—
(a)is incorporated within a supply made by another person;
(b)is split into separate supplies; F4...
(c)is effected by means of a chain of supplies involving one or more intermediate [F5suppliers; or]
[F6(d)would otherwise fall to be disregarded by virtue of section 43(1)(a) of the Value Added Tax Act 1994.]
(7) In this regulation, “relevant business person” has the meaning given by section 7A(4) of the Value Added Tax Act 1994(1);
Textual Amendments
F1Words in reg. 6(2) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 88(3)(a); S.I. 2020/1641, reg. 2, Sch.
F2Words in reg. 6(4) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 88(3)(b)(i); S.I. 2020/1641, reg. 2, Sch.
F3Reg. 6(4)(a) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 88(3)(b)(ii); S.I. 2020/1641, reg. 2, Sch.
F4Word in reg. 6(6)(b) omitted (1.6.2023) by virtue of The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023 (S.I. 2023/473), regs. 1, 4(a) (with reg. 5)
F5Words in reg. 6(6)(c) substituted (1.6.2023) by The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023 (S.I. 2023/473), regs. 1, 4(b) (with reg. 5)
F6Reg. 6(6)(d) inserted (1.6.2023) by The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023 (S.I. 2023/473), regs. 1, 4(c) (with reg. 5)
Commencement Information
I1Reg. 6 in force at 1.1.2018, see reg. 1
(1)
Section 7A is inserted by paragraphs 1 and 4 of Part 1 of Schedule 36 to the Finance Act 2009.
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