# Taxation (Cross-border Trade) Act 2018, Paragraph 89


(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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/89 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-89
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.