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89(1)Schedule 4A (place of supply of services: special rules) is amended as follows.
(2)In paragraph 3—
(a)in sub-paragraph (3)—
(i)in paragraph (b), for “in a country which is not a member State” substitute “outside the United Kingdom”, and
(ii)in the words after that paragraph, for “in that country” substitute “outside the United Kingdom”, and
(b)in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “outside the United Kingdom”.
(3)In the italic heading before paragraph 5, omit “: general”.
(4)For paragraph 5 substitute—
“5A supply of restaurant or catering services is to be treated as made in the country in which the services are physically carried out.”
(5)Omit paragraph 6 and the italic heading before it.
(6)In paragraph 7—
(a)in sub-paragraph (1)—
(i)in paragraph (b), for “in a country which is not a member State” substitute “outside the United Kingdom”, and
(ii)in the words after that paragraph, for “in that country” substitute “outside the United Kingdom”, and
(b)in sub-paragraph (2)(a), for “in a country which is not a member State” substitute “outside the United Kingdom”.
(7)In paragraph 8—
(a)in sub-paragraph (3)—
(i)in paragraph (b), for “in a country which is not a member State” substitute “outside the United Kingdom”, and
(ii)in the words after that paragraph, for “in that country” substitute “outside the United Kingdom”, and
(b)in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “outside the United Kingdom”.
(8)In paragraph 9—
(a)in sub-paragraph (1)—
(i)in paragraph (b), for “in a country which is not a member State” substitute “outside the United Kingdom”, and
(ii)in the words after that paragraph, for “in that country” substitute “outside the United Kingdom”, and
(b)in sub-paragraph (2)(a), for “in a country which is not a member State” substitute “outside the United Kingdom”.
(9)In paragraph 9B—
(a)in paragraph (b), for “outside the member States” substitute “outside the United Kingdom”, and
(b)in the words after that paragraph, for “wholly outside the member States” substitute “outside the United Kingdom”.
(10)In paragraph 9C, in sub-paragraph (1)—
(a)in paragraph (b), for “outside the member States” substitute “outside the United Kingdom”, and
(b)in the words after that paragraph, for “wholly outside the member States” substitute “outside the United Kingdom”.
(11)In paragraph 9D—
(a)in sub-paragraph (2)—
(i)in paragraph (b), for “outside the territories of the member States” substitute “outside the United Kingdom”, and
(ii)in the words after that paragraph, for “where it is used and enjoyed” substitute “outside the United Kingdom”, and
(b)in sub-paragraph (3)(a), for “outside the territories of the member States” substitute “outside the United Kingdom”.
(12)In paragraph 9E—
(a)in sub-paragraph (3)—
(i)in paragraph (b), for “in a country which is not a member State” substitute “outside the United Kingdom”, and
(ii)in the words after that paragraph, for “in that country” substitute “outside the United Kingdom”, and
(b)in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “outside the United Kingdom”.
(13)In the italic heading before paragraph 11, omit “: general”.
(14)In paragraph 11, omit sub-paragraph (3).
(15)Omit paragraph 12 and the italic heading before it.
(16)In the italic heading before paragraph 16, for “EC” substitute “United Kingdom and the Isle of Man”.
(17)In paragraph 16—
(a)in sub-paragraph (1)(b), for “which is not a member State (other than the Isle of Man)” substitute “other than the United Kingdom or the Isle of Man”, and
(b)in sub-paragraph (2)(f)(i)—
(i)for “situated within the territory of a member State” substitute “in the United Kingdom”, and
(ii)for “such a system” substitute “a natural gas system in the United Kingdom”.
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