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Section 3 Particular provisionsF1

United Kingdom

Original text. Later amendments are not shown.

  1. 1Supply of services by intermediaries
  2. 2Supply of services connected with immovable property
  3. 3Supply of transport
  4. 4Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property
  5. 5Supply of restaurant and catering services
  6. 6Hiring of means of transport
  7. 7Supply of restaurant and catering services for consumption on board ships, aircraft or trains
  8. 8Supply of telecommunications, broadcasting and electronic services to non-taxable persons
  9. 9Supply of services to non-taxable persons outside the Community
  10. 10Prevention of double taxation or non-taxation

Annotations

Textual amendments

F1

Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.