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The Value Added Tax (Place of Supply of Services) Order 1992
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Hire of means of transport
18. Where a supply of services consists of the letting on hire of any means of transport and those services would be treated, apart from this article, as supplied in a place outside the member States, they shall be treated as supplied in the United Kingdom if the effective use and enjoyment of the means of transport during the period of hire takes place in the United Kingdom.
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