Part 1 Amendments Coming into Force in 2010
Finance Act 2009 (2009 c 10) | Legislation

SCHEDULE 36 VAT: Place of Supply of Services etc

Section 76

Part 1 Amendments Coming into Force in 2010

1

VATA 1994 is amended as follows.

2

In section 6(14A) (time of supply), omit “In relation to any services of a description specified in an order under section 7(11),â€.

3

(1)     Section 7 (place of supply) is amended as follows.

(2)     In subsection (1), omit “or servicesâ€.

(3)     Omit subsection (10).

(4)     In subsection (11), omit “or services†(in each place).

(5)     In the heading, insert at the end “of goodsâ€.

4

After that section insert—

“7A Place of supply of services

(1)     This section applies for determining, for the purposes of this Act, the country in which services are supplied.

(2)     A supply of services is to be treated as made—

(a)     in a case in which the person to whom the services are supplied is a relevant business person, in the country in which the recipient belongs, and

(b)     otherwise, in the country in which the supplier belongs.

(3)     The place of supply of a right to services is the same as that in which the supply of

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