# Value Added Tax Act 1994, Paragraph 10


(1) A supply of services to which this paragraph applies is to be treated as made in the same country as the supply to which it relates.
(2) This paragraph applies to a supply to a person who is not a relevant business person consisting of the making of arrangements for a supply by or to another person or of any other activity intended to facilitate the making of such a supply.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/4A/paragraph/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.