SCHEDULES
F5SCHEDULE 4APlace of supply of services: special rules
Part 3Exceptions relating to supplies not made to relevant business person
F1Electronically supplied, telecommunication and broadcasting services
Sch. 4A para. 15 cross-heading substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 (S.I. 2014/2726), arts. 1(2), 3(2)
F615
1
A supply to a person who is not a relevant business person of services to which this paragraph applies is to be treated as made in the country in which the recipient belongs (but see F2... paragraph 8).
2
This paragraph applies to-
a
electronically supplied services (as to the meaning of which see paragraph 9(3) and (4)),
b
telecommunication services (as to the meaning of which see F4paragraph 9E(2), and
c
radio and television broadcasting services.
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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)