SCHEDULES
F1SCHEDULE 4APlace of supply of services: special rules
Part 2Exceptions relating to supplies made to relevant business person
F2Repair services: contracts of insurance
Sch. 4A para. 9D inserted (1.10.2016) by The Value Added Tax (Place of Supply of Services Exceptions Relating to Supplies Made to Relevant Business Person) Order 2016 (S.I. 2016/726), arts. 1(2), 2
9D
1
This paragraph applies to a supply of services consisting of the repair of tangible movable property where—
a
the supply is pursuant to a claim made under a contract of insurance, and
b
the supply is made to a relevant business person who is not the person insured.
2
Where—
a
a supply of services to which this paragraph applies would otherwise be treated as made in the United Kingdom, and
b
the services are effectively used and enjoyed F3outside the United Kingdom,
the supply is to be treated as made F4outside the United Kingdom.
3
Where—
a
a supply of services to which this paragraph applies would otherwise be treated as made F5outside the United Kingdom, and
b
the services are effectively used and enjoyed in the United Kingdom,
the supply is to be treated as made in the United Kingdom.
Sch. 4A inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 11 (with Sch. 36 para. 19)