The Value Added Tax Regulations 1995

Persons to whom this Part applies U.K.

175.  This Part applies to a person carrying on business in a member State other than the United Kingdom but does not apply to such a person in any period referred to in regulation 179 if during that period—

(a) he was established in the United Kingdom, or

(b) he made supplies in the United Kingdom of goods or services other than—

(i) transport of freight outside the United Kingdom or to or from a place outside the United Kingdom or services ancillary thereto,

(ii) services where the VAT on the supply is payable solely by the person to whom the services are supplied in accordance with the provisions of section 8 of the Act, and

(iii) goods where the VAT on the supply is payable solely by the person to whom they are supplied as provided for in section [F1 9A or] 14 of the Act.

Textual Amendments

F1 Words in reg. 175(b)(iii) inserted (with effect in accordance with reg. 2(1) of the amending S.I.) by The Value Added Tax (Amendment) (No. 4) Regulations 2004 (S.I. 2004/3140), regs. 2(1), 6

Commencement Information

I1 Reg. 175 in force at 20.10.1995, see reg. 1