SCHEDULES

SCHEDULE 36VAT: place of supply of services etc

Part 1Amendments coming into force in 2010

8

1

Section 96 (interpretation) is amended as follows.

2

In subsection (1), after the definition of “regulations” insert—

relevant business person” has the meaning given by section 7A(4);

3

In subsection (8), omit “(subject to any provision made under section 8(6))”.