http://www.legislation.gov.uk/ukpga/1983/55/schedule/3/paragraph/1Value Added Tax Act 1983 (repealed 1.9.1994)An Act to consolidate the enactments relating to value added tax.1983-07-26texttext/xmlenStatute Law Database2020-06-191994-09-01 SCHEDULESSCHEDULE 3 Services Supplied Where ReceivedC11Transfers and assignments of copyright, patents, licences, trademarks and similar rights.