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))”.