Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 36 U.K. VAT: place of supply of services etc

Part 1 U.K. Amendments coming into force in 2010

3 (1) Section 7 (place of supply) is amended as follows. U.K.

(2) In subsection (1), omit “or services”.

(3) Omit subsection (10).

(4) In subsection (11), omit “or services” (in each place).

(5) In the heading, insert at the end “ of goods ”.