Textual Amendments
F1Sch. 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)
Textual Amendments
F2Sch. 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)
9C(1)Where—U.K.
(a)a supply of services to a relevant business person consisting of ancillary transport services would otherwise be treated as made in the United Kingdom, and
(b)the services are physically performed wholly outside the member States,
the supply is to be treated as made wholly outside the member States.
(2)In sub-paragraph (1)(a) “ancillary transport services” means loading, unloading, handling and similar activities.]]