# Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast), Article 3

Extent: E+W+S+N.I.

Without prejudice to point (b) of the first paragraph of Article 59a of Directive 2006/112/EC, the supply of the following services is not subject to VAT if the supplier demonstrates that the place of supply determined in accordance with Subsections 3 and 4 of Section 4 of Chapter V of this Regulation is outside the Community:
(a) from 1 January 2013, the service referred to in the first subparagraph of Article 56(2) of Directive 2006/112/EC;
(b) from 1 January 2015, the services listed in Article 58 of Directive 2006/112/EC;
(c) the services listed in Article 59 of Directive 2006/112/EC.

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Source: https://www.legislation.gov.uk/eur/2011/282/article/3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.