Value Added Tax Act 1994 (c. 23)

SCHEDULES

Section 8.

SCHEDULE 5 U.K. Services supplied where received

1 U.K. Transfers and assignments of copyright, patents, licences, trademarks and similar rights.

2 U.K. Advertising services.

3 U.K. Services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services; data processing and provision of information (but excluding from this head any services relating to land).

4 U.K. Acceptance of any obligation to refrain from pursuing or exercising, in whole or part, any business activity or any such rights as are referred to in paragraph 1 above.

5 U.K. Banking, financial and insurance services (including reinsurance, but not including the provision of safe deposit facilities).

6 U.K. The supply of staff.

7 U.K. The letting on hire of goods other than means of transport.

[F1 7A U.K. Telecommunications services, that is to say services relating to the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including the transfer or assignment of the right to use capacity for such transmission, emission or reception.]

Textual Amendments

F1 Sch. 5 para. 7A inserted (30.6.1997 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 1997/1523, arts. 1, 3(2)

8 U.K. The services rendered by one person to another in procuring for the other any of the services mentioned in [F2 paragraphs 1 to 7A] above.

Textual Amendments

F2 Words in Sch. 5 para. 8 substituted (30.6.1997 with application as mentioned in art. 1 of the amending S.I.) by S.I. 1997/1523, arts. 1, 3(3)

9 U.K. Any services not of a description specified in [F3 paragraphs 1 to 7 and 8] above when supplied to a recipient who is registered under this Act.

Textual Amendments

F3 Words in Sch. 5 para. 9 substituted (30.6.1997 with application as mentioned in art. 1 of the amending S.I.) by S.I. 1997/1523, arts. 1,3(4)

10 U.K. Section 8(1) shall have effect in relation to any service—

(a) which are of a description specified in paragraph 9 above; and

(b) whose place of supply is determined by an order under section 7(11) to be in the United Kingdom,

as if the recipient belonged in the United Kingdom for the purposes of section 8(1)(b).