SCHEDULES
F1SCHEDULE 4APlace of supply of services: special rules
Part 3Exceptions relating to supplies not made to relevant business person
Ancillary transport services
13
(1)
A supply to a person who is not a relevant business person of ancillary transport services is to be treated as made where the services are physically performed.
(2)
“Ancillary transport services” means loading, unloading handling and similar activities.