SCHEDULES
F1SCHEDULE 4APlace of supply of services: special rules
Annotations:
Amendments (Textual)
Part 3Exceptions relating to supplies not made to relevant business person
Ancillary transport services
13
1
A supply to a person who is not a relevant business person of ancillary transport services is to be treated as made where the services are physically performed.
2
“Ancillary transport services” means loading, unloading handling and similar activities.
Sch. 4A inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 11 (with Sch. 36 para. 19)