Valid from 01/01/1993
[F18Services—
(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 F2,
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 F3 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
F1Sch. 3 para. 8 added (1.1.1993) by S.I. 1992/3128, art.2 (which said S.I. was revoked (1.11.1993) by S.I. 1993/2328, art. 5.
F2Schedule 3 was amended by S.I. 1985/799.
F3Section 7(1) was amended by paragraph 1 of Schedule 2 to the Finance Act 1987 (c.16).