SCHEDULES
F1SCHEDULE 4APlace of supply of services: special rules
Part 1General exceptions
Hiring of means of transport
3
1
A supply of services consisting of the short-term hiring of a means of transport is to be treated as made in the country in which the means of transport is actually put at the disposal of the person by whom it is hired.
But this is subject to sub-paragraphs (3) and (4).
2
For the purposes of this Schedule the hiring of a means of transport is “short-term” if it is hired for a continuous period not exceeding—
a
if the means of transport is a vessel, 90 days, and
b
otherwise, 30 days.
3
Where—
a
a supply of services consisting of the hiring of a means of transport would otherwise be treated as made in the United Kingdom, and
b
the services are to any extent effectively used and enjoyed in a country which is not a member State,
the supply is to be treated to that extent as made in that country.
4
Where—
a
a supply of services consisting of the hiring of a means of transport would otherwise be treated as made in a country which is not a member State, and
b
the services are to any extent effectively used and enjoyed in the United Kingdom,
the supply is to be treated to that extent as made in the United Kingdom.
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)