{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-89",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-89.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "schedule/8/paragraph/89",
  "kind": "paragraph",
  "number": "89",
  "heading": null,
  "text": "(1) Schedule 4A (place of supply of services: special rules) is amended as follows.\n(2) In paragraph 3—\n(a) in sub-paragraph (3)—\n(i) in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and\n(ii) in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and\n(b) in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.\n(3) In the italic heading before paragraph 5, omit “: general”.\n(4) For paragraph 5 substitute—\n“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.”\n(5) Omit paragraph 6 and the italic heading before it.\n(6) In paragraph 7—\n(a) in sub-paragraph (1)—\n(i) in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and\n(ii) in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and\n(b) in sub-paragraph (2)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.\n(7) In paragraph 8—\n(a) in sub-paragraph (3)—\n(i) in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and\n(ii) in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and\n(b) in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.\n(8) In paragraph 9—\n(a) in sub-paragraph (1)—\n(i) in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and\n(ii) in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and\n(b) in sub-paragraph (2)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.\n(9) In paragraph 9B—\n(a) in paragraph (b), for “outside the member States” substitute “ outside the United Kingdom ”, and\n(b) in the words after that paragraph, for “wholly outside the member States” substitute “ outside the United Kingdom ”.\n(10) In paragraph 9C, in sub-paragraph (1)—\n(a) in paragraph (b), for “outside the member States” substitute “ outside the United Kingdom ”, and\n(b) in the words after that paragraph, for “wholly outside the member States” substitute “ outside the United Kingdom ”.\n(11) In paragraph 9D—\n(a) in sub-paragraph (2)—\n(i) in paragraph (b), for “outside the territories of the member States” substitute “ outside the United Kingdom ”, and\n(ii) in the words after that paragraph, for “where it is used and enjoyed” substitute “ outside the United Kingdom ”, and\n(b) in sub-paragraph (3)(a), for “outside the territories of the member States” substitute “ outside the United Kingdom ”.\n(12) In paragraph 9E—\n(a) in sub-paragraph (3)—\n(i) in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and\n(ii) in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and\n(b) in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.\n(13) In the italic heading before paragraph 11, omit “: general”.\n(14) In paragraph 11, omit sub-paragraph (3).\n(15) Omit paragraph 12 and the italic heading before it.\n(16) In the italic heading before paragraph 16, for “EC” substitute “ United Kingdom and the Isle of Man ”.\n(17) In paragraph 16—\n(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\n(b) in sub-paragraph (2)(f)(i)—\n(i) for “situated within the territory of a member State” substitute “ in the United Kingdom ”, and\n(ii) for “such a system” substitute “ a natural gas system in the United Kingdom ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 8 para. 89 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/89",
    "retrieved_at": "2026-10-29T09:04:43.590954+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}