PART 2Excise duties and other taxes

Value added tax

104VAT: place of belonging

1

Section 9 of VATA 1994 (place where supplier or recipient of services belongs) is amended as follows.

2

In subsection (3)(c), after “usual place of residence” insert “ or permanent address ”.

3

In subsection (5), for the words from “belonging” to the end substitute

belonging—

a

in the country in which the person's usual place of residence or permanent address is (except in the case of a body corporate or other legal person);

b

in the case of a body corporate or other legal person, in the country in which the place where it is established is.

4

For subsection (6) substitute—

6

The reference in subsection (5)(b) to the place where a body corporate or other legal person “is established” is to be read in accordance with Article 13a of Implementing Regulation (EU) No 282/2011 (which is inserted by Council Implementing Regulation (EU) No 1042/2013).

5

The amendments made by this section have effect in relation to supplies made on or after 1 January 2015.