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Value Added Tax Act 1994

Status:

This is the original version (as it was originally enacted).

Section 8.

SCHEDULE 5Services supplied where received

1Transfers and assignments of copyright, patents, licences, trademarks and similar rights.

2Advertising services.

3Services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services; data processing and provision of information (but excluding from this head any services relating to land).

4Acceptance of any obligation to refrain from pursuing or exercising, in whole or part, any business activity or any such rights as are referred to in paragraph 1 above.

5Banking, financial and insurance services (including reinsurance, but not including the provision of safe deposit facilities).

6The supply of staff.

7The letting on hire of goods other than means of transport.

8The services rendered by one person to another in procuring for the other any of the services mentioned in paragraphs 1 to 7 above.

9Any services not of a description specified in paragraphs 1 to 8 above when supplied to a recipient who is registered under this Act.

10Section 8(1) shall have effect in relation to any service—

(a)which are of a description specified in paragraph 9 above; and

(b)whose place of supply is determined by an order under section 7(11) to be in the United Kingdom,

as if the recipient belonged in the United Kingdom for the purposes of section 8(1)(b).

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