Subsection 3a Presumptions for the location of the customerF1 United Kingdom Original text. Later amendments are not shown. 24aArticle 24a 24bArticle 24b 24cArticle 24c Annotations Textual amendments F1 Inserted by Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services. ← Article 24 Subsection 3a Article 24a →