Paragraph 13 F1
(1)
A supply to a person who is not a relevant business person of ancillary transport services is to be treated as made where the services are physically performed.
(2)
“Ancillary transport services” means loading, unloading handling and similar activities.
Annotations
Textual amendments
- F1
Sch. 4A inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 11 (with Sch. 36 para. 19)