Regulation 6 Offshore supplies – relevant business personsI1

United Kingdom

(1)

An arrangement which meets the following description is a notifiable arrangement.

(2)

A person (“G”) who carries on business in the United Kingdom makes a supply of services to a relevant business person (“H”) who belongs outside the F1United Kingdom.

(3)

The supply by G to H would be taxable at the standard or reduced rate of VAT were H a relevant business person who belongs in the United Kingdom.

(4)

H makes a supply of services to a person (“I”) who belongs in the F2United Kingdom and the supply—

F3(a)

is an exempt supply made in the United Kingdom; or

(b)

is made in the place where H belongs.

(5)

The supply which G makes to H is used to make the supply by H to I.

(6)

For the purposes of determining whether or not an arrangement meets the description in the preceding paragraphs, a supply of services is made by G to H or H to I notwithstanding that the supply—

(a)

is incorporated within a supply made by another person;

(b)

is split into separate supplies; F4...

(c)

is effected by means of a chain of supplies involving one or more intermediate F5suppliers; or

F6(d)

would otherwise fall to be disregarded by virtue of section 43(1)(a) of the Value Added Tax Act 1994.

(7)

In this regulation, “relevant business person” has the meaning given by section 7A(4) of the Value Added Tax Act 1994^f1;

Annotations

Textual amendments

F1: Words in reg. 6(2) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 88(3)(a); S.I. 2020/1641, reg. 2, Sch.
F2: Words in reg. 6(4) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 88(3)(b)(i); S.I. 2020/1641, reg. 2, Sch.
F3: Reg. 6(4)(a) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 88(3)(b)(ii); S.I. 2020/1641, reg. 2, Sch.
F4: Word in reg. 6(6)(b) omitted (1.6.2023) by virtue of The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023 (S.I. 2023/473), regs. 1, 4(a) (with reg. 5)
F5: Words in reg. 6(6)(c) substituted (1.6.2023) by The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023 (S.I. 2023/473), regs. 1, 4(b) (with reg. 5)
F6: Reg. 6(6)(d) inserted (1.6.2023) by The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023 (S.I. 2023/473), regs. 1, 4(c) (with reg. 5)

Commencement

I1: Reg. 6 in force at 1.1.2018, see reg. 1

Footnotes

f1: Section 7A is inserted by paragraphs 1 and 4 of Part 1 of Schedule 36 to the Finance Act 2009.