CHAPTER VU.K. PLACE OF TAXABLE TRANSACTIONS

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

[F1Subsection 6a U.K. Supply of services connected with immovable property

Article 31c U.K.

For the purpose of determining the place of supply of telecommunications, broadcasting or electronically supplied services provided by a taxable person acting in his own name together with accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, those services shall be regarded as being supplied at those locations.]