Paragraph 89 I1

(1)

Schedule 4A (place of supply of services: special rules) is amended as follows.

(2)

In paragraph 3—

(a)

in sub-paragraph (3)—

(i)

in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and

(ii)

in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and

(b)

in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.

(3)

In the italic heading before paragraph 5, omit “: general”.

(4)

For paragraph 5 substitute—

“5
A supply of restaurant or catering services is to be treated as made in the country in which the services are physically carried out.”

(5)

Omit paragraph 6 and the italic heading before it.

(6)

In paragraph 7—

(a)

in sub-paragraph (1)—

(i)

in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and

(ii)

in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and

(b)

in sub-paragraph (2)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.

(7)

In paragraph 8—

(a)

in sub-paragraph (3)—

(i)

in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and

(ii)

in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and

(b)

in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.

(8)

In paragraph 9—

(a)

in sub-paragraph (1)—

(i)

in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and

(ii)

in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and

(b)

in sub-paragraph (2)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.

(9)

In paragraph 9B—

(a)

in paragraph (b), for “outside the member States” substitute “ outside the United Kingdom ”, and

(b)

in the words after that paragraph, for “wholly outside the member States” substitute “ outside the United Kingdom ”.

(10)

In paragraph 9C, in sub-paragraph (1)—

(a)

in paragraph (b), for “outside the member States” substitute “ outside the United Kingdom ”, and

(b)

in the words after that paragraph, for “wholly outside the member States” substitute “ outside the United Kingdom ”.

(11)

In paragraph 9D—

(a)

in sub-paragraph (2)—

(i)

in paragraph (b), for “outside the territories of the member States” substitute “ outside the United Kingdom ”, and

(ii)

in the words after that paragraph, for “where it is used and enjoyed” substitute “ outside the United Kingdom ”, and

(b)

in sub-paragraph (3)(a), for “outside the territories of the member States” substitute “ outside the United Kingdom ”.

(12)

In paragraph 9E—

(a)

in sub-paragraph (3)—

(i)

in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and

(ii)

in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and

(b)

in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.

(13)

In the italic heading before paragraph 11, omit “: general”.

(14)

In paragraph 11, omit sub-paragraph (3).

(15)

Omit paragraph 12 and the italic heading before it.

(16)

In the italic heading before paragraph 16, for “EC” substitute “ United Kingdom and the Isle of Man ”.

(17)

In paragraph 16—

(a)

in sub-paragraph (1)(b), for “which is not a member State (other than the Isle of Man)” substitute “ other than the United Kingdom or the Isle of Man ”, and

(b)

in sub-paragraph (2)(f)(i)—

(i)

for “situated within the territory of a member State” substitute “ in the United Kingdom ”, and

(ii)

for “such a system” substitute “ a natural gas system in the United Kingdom ”.

Annotations

Commencement

I1: Sch. 8 para. 89 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)