http://www.legislation.gov.uk/id/eur/2011/282

CHAPTER VPLACE OF TAXABLE TRANSACTIONS

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

Subsection 5 Supply of services governed by the general rules

Article 28

In so far as they constitute a single service, the supply of services made in the framework of organising a funeral shall fall within the scope of Articles 44 and 45 of Directive 2006/112/EC.