http://www.legislation.gov.uk/ukpga/1983/55/schedule/3/paragraph/6A/1993-04-22Value Added Tax Act 1983 (repealed 1.9.1994)An Act to consolidate the enactments relating to value added tax.1983-07-26texttext/xmlenStatute Law Database2020-06-191993-04-22 SCHEDULESSCHEDULE 3 Services Supplied Where ReceivedF16AThe letting on hire of goods other than means of transport.