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The Value Added Tax (Place of Supply of Services) (Transport of Goods) Order 2012
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- UK Statutory Instruments
- 2012 No. 2787
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EXPLANATORY NOTE
(This note is not part of the Order)
This Order amends Part 2 of Schedule 4A to the Value Added Tax Act 1994 to add two new categories into the list of exceptions relating to supplies of services made to a relevant business person.
Article 2 inserts new paragraphs 9B and 9C into Part 2 of Schedule 4A to add the specified supplies to the list of supplies of services made to a relevant business person that are subject to special place of supply rules. As a result, the place of supply of the specified services will, in the circumstances specified, be where they take place (are used and enjoyed) rather than the place where the recipient belongs.
A Tax Information and Impact Note covering this instrument was published on 28 May 2012 on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.
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