Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 4A U.K. Place of supply of services: special rules

Textual Amendments

F1 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)

Part 1 U.K. General exceptions

Restaurant and catering services: general U.K.

5 (1) A supply of services to which this paragraph applies is to be treated as made in the country in which the services are physically carried out. U.K.

(2) This paragraph applies to the provision of restaurant services and the provision of catering services, other than the provision of services to which paragraph 6 applies.]