SCHEDULES
SCHEDULE 36VAT: place of supply of services etc
Part 1Amendments coming into force in 2010
7
1
Section 43 (groups of companies) is amended as follows.
2
In subsection (2A)—
a
in paragraph (a), for “falling within Schedule 5” substitute “
to which section 7A(2)(a) applies made
”
, and
b
in paragraph (c)—
i
omit “falling within paragraphs 1 to 8 of Schedule 5”, and
ii
insert at the end “and section 7A(2)(a) applied to the supply”.
3
In subsection (2D)—
a
in paragraph (c)—
i
omit “falling within paragraphs 1 to 8 of Schedule 5”, and
ii
insert at the end “
and section 7A(2)(a) applied to the supply
”
, and
b
in the words after the paragraphs, for “falling within that Schedule,” substitute “
to which section 7A(2)(a) applies,
”
.
4
In subsection (2E)(b), for “there are services falling within paragraphs 1 to 8 of Schedule 5 which, if used by the transferor for making supplies falling within that Schedule,” substitute “
there is a supply to which section 7A(2)(a) applies of services which, if used by the transferor for making such a supply,
”
.