Subsection 3c Evidence for the identification of the location of the customer and rebuttal of presumptionsF1 United Kingdom Original text. Later amendments are not shown. 24eArticle 24e 24fArticle 24f 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 24d Subsection 3c Article 24e →