SCHEDULES
F1SCHEDULE 4APlace of supply of services: special rules
Annotations:
Amendments (Textual)
Part 2Exceptions relating to supplies made to relevant business person
F2Transport of goods
Annotations:
Amendments (Textual)
F2
Sch. 4A paras. 9B, 9C and cross-headings inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Transport of Goods) Order 2012 (S.I. 2012/2787), arts. 1(1), 2(2)
9B
Where—
a
a supply of services to a relevant business person consisting of the transportation of goods would otherwise be treated as made in the United Kingdom, and
b
the transportation takes place wholly outside the member States,
the supply is to be treated as made wholly outside the member States.
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)