The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 No. 2726

Amendment to Part 3 of Schedule 4A to the Value Added Tax Act 1994

4.  In sub-paragraph (2) of paragraph 16 (other services provided to recipient belonging outside EC)—

(a) omit paragraphs (i), (j) and (k), and

(b) insert “and” after paragraph (g).