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.
F14
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5
The amendments made by this section have effect in relation to supplies made on or after 1 January 2015.