SCHEDULES
F4SCHEDULE 4APlace of supply of services: special rules
Annotations:
Amendments (Textual)
Part 1General exceptions
Hiring of goods
7
1
Where—
a
a supply of services consisting of the hiring of any goods other than 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 F2outside the United Kingdom,
the supply is to be treated to that extent as made F1outside the United Kingdom.
2
Where—
a
a supply of services consisting of the hiring of any goods other than a means of transport would otherwise be treated as made F3outside the United Kingdom, 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)