SCHEDULES

SCHEDULE 36VAT: place of supply of services etc

Part 4Transitional provisions

19

1

This paragraph applies where—

a

amendments made by this Schedule provide for a supply of services to be treated as made in the United Kingdom,

b

the supply would not have fallen to be so treated apart from the amendments, and

c

the services are treated under the law of a member State other than the United Kingdom as supplied in that member State before the commencement date.

2

The supply is not to be treated as made in the United Kingdom.

3

“The commencement date” means the date specified by this Schedule as that on or after which a supply must be made if it is to be treated as made in the United Kingdom by virtue of the amendments.