CHAPTER V U.K. PLACE OF TAXABLE TRANSACTIONS

SECTION 4 U.K. Place of supply of services (Articles 43 to 59 of Directive 2006/112/EC)

Subsection 5 U.K. Supply of services governed by the general rules

Article 26 U.K.

A transaction whereby a body assigns television broadcasting rights in respect of football matches to taxable persons, shall be covered by Article 44 of Directive 2006/112/EC.