SCHEDULES
F1SCHEDULE 4APlace of supply of services: special rules
Part 3Exceptions relating to supplies not made to relevant business person
Other services provided to recipient belonging outside EC
16
1
A supply consisting of the provision to a person (“the recipient”) who—
a
is not a relevant business person, and
b
belongs in a country which is not a member State (other than the Isle of Man),
of services to which this paragraph applies is to be treated as made in the country in which the recipient belongs.
2
This paragraph applies to—
a
transfers and assignments of copyright, patents, licences, trademarks and similar rights,
b
the acceptance of any obligation to refrain from pursuing or exercising (in whole or in part) any business activity or any rights within paragraph (a),
c
advertising services,
d
services of consultants, engineers, consultancy bureaux, lawyers, accountants, and similar services, data processing and provision of information, other than any services relating to land,
e
banking, financial and insurance services (including reinsurance), other than the provision of safe deposit facilities,
F2f
the provision of access to, or transmission or distribution through—
i
a natural gas system situated within the territory of a member State or any network connected to such a system, or
ii
an electricity system, or
iii
a network through which heat or cooling is supplied,
and the provision of other directly linked services,
g
the supply of staff, F6and
h
the letting on hire of goods other than means of transport,
F3i
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F4j
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F5k
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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)