SCHEDULES
F1SCHEDULE 4APlace of supply of services: special rules
Annotations:
Amendments (Textual)
Part 3Exceptions relating to supplies not made to relevant business person
Intra-Community transport of goods
12
A supply of services to a person who is not a relevant business person consisting of the transportation of goods which begins in one member State and ends in another is to be treated as made in the member State in which the transportation begins.
Sch. 4A inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 11 (with Sch. 36 para. 19)