Section 7
1Transfers and assignments of copyright, patents, licences, trademarks and similar rights.
Modifications etc. (not altering text)
C1Sch. 3 para. 1 amended (prosp.) by 1994 c. 26, ss. 106(1), 109(1), Sch. 4 para. 1(2)
2Advertising services.
3Services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services; data processing and provision of information (but excluding from this head any services relating to land).
4Acceptance of any obligation to refrain from pursuing or exercising, in whole or part, any business activity or any such rights as are referred to in paragraph 1 above.
5Banking, financial and insurance services (including reinsurance, but not including the provision of safe deposit facilities).
6The supply of staff.
[F16AThe letting on hire of goods other than means of transport.]
Textual Amendments
F1Sch. 3 para. 6A added by S.I. 1985/799, art. 3(a)
7The services rendered by one person to another in procuring for the other any of the services mentioned in paragraphs 1 to [F26A]above.
Textual Amendments
F2Word substituted by S.I. 1985/799, art. 3(b)
Valid from 01/01/1993
[F38Services—
(a)of the transportation of goods which begins in one member State and ends in a different member State;
(b)of loading, unloading, handling and similar activities carried out in connection with services of the description specified in sub-paragraph (a) above;
(c)consisting of the making of arrangements for, or of any other activity intended to facilitate, the making by or to another person of—
(i)a supply of a description specified in sub-paragraph (a) or (b) above; or
(ii)any supply not falling within (i) above, except a supply of any services of a description specified in paragraphs 1 to 7 of this Schedule F4,
which are treated as supplied in the United Kingdom by virtue of the recipient’s having made use of his registration number for the purpose of the supply; and section 7(1) of this Act F5 shall have effect in relation to the services described in sub-paragraphs (a) to (c) above as if the recipient belongs in the United Kingdom if, and only if, he is a taxable person.]
Textual Amendments
F3Sch. 3 para. 8 added (1.1.1993) by S.I. 1992/3128, art.2 (which said S.I. was revoked (1.11.1993) by S.I. 1993/2328, art. 5.
F4Schedule 3 was amended by S.I. 1985/799.
F5Section 7(1) was amended by paragraph 1 of Schedule 2 to the Finance Act 1987 (c.16).