[F1Other services provided to recipient belonging outside ECU.K.
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)
16(1)A supply consisting of the provision to a person (“the recipient”) who—U.K.
(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,
[F2(f)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, [F3and]
(h)the letting on hire of goods other than means of transport,
F4(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(j). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6(k). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F2Sch. 4A para. 16(2)(f) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Exceptions Relating to Supplies not Made to Relevant Business Person) Order 2010 (S.I. 2010/3017), arts. 1(2), 2
F3Word in Sch. 4A para. 16(2) inserted (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), 4(b)
F4Sch. 4A para. 16(2)(i) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of 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), 4(a)
F5Sch. 4A para. 16(2)(j) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of 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), 4(a)
F6Sch. 4A para. 16(2)(k) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of 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), 4(a)